Here is my approach to the questions you just asked in your comment.
First, find the prime factorization of the number $32400 = 2^4*3^4*5^2$. Now count the number of factors of $32400$ using this factorization. That will be, $5*5*3=75$. This number includes redundant multiplication of type $1*32400 = 32400*1$, $2*16200=16200*2$ etc.. That can be dealt by halving the number of factor - $\left \lceil 75/2 \right \rceil = 38$