Answer
m$\leq$108
Work Step by Step
To find out how many pans we can make, we divide 18 by 2 to get 9.
Each pan has to have 12 muffins so we multiply 12$\times$9=108.
We can only make 108 muffins or less and we let m=number of muffins.
Thus, m$\leq$108
