The document discusses finding the smallest number with exactly 12 factors. It explains that a number with prime factors of the form Pa1Pb2Pc3 will have (a+1)(b+1)(c+1) factors. For a number to have 12 factors, the expression (a+1)(b+1)(c+1) must equal 12. It determines that the smallest such number is 60, since it has prime factors of 2, 2, 3 and 5, satisfying the expression.