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The least (or lowest) common factor of two or more numbers is 1.

The factors of 44 are 1, 2, 4, 11, 22, and 44.

The factors of 60 are 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30, and 60.

The common factors are 1, 2, and 4. The least of these is 1.

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