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Factors of 32: 1, 2, 4, 8, 16, 32
Multiples of 8: 8, 16, 24, 32, 40, ...

The numbers that are multiples of 8 and factors of 32 are 8, 16, and 32.
8 is a multiple of 8 and a factor of 32.

Multiple is the product of any quantity and an integer.
AB = C               * C is the multiple
1 x 8 = 8            * 8 is the multiple

Factors are numbers you can multiply together to get a number.
AB = C * A and B are the factors
1 x 32 = 32
2 x 16 = 32
4 x 8 = 32              *1, 2, 4, 8, 16, 32 are the factors

Multiple and Multiples are quite different. Multiple has already been defined above.
Multiples of a whole number are found by multiplying any counting number and that of the whole number to get the product.

Multiples of 8 are 8, 16, 24, 32, 40, 48,...

Considering Multiples of 8 and factors of 32, the answer can be 8, 16, and 32.