108 = 2 × 2 × 3 × 3 × 3 = 22 × 32 × 3
If we multiply the factors by 3, then we get
22 × 32 × 3 × 3 ⇒ 22 × 32 × 32 = (2 × 3 × 3)2
Which is a perfect square.
∴ Again if we divide by 3 then we get 22 × 32 ⇒ (2 × 3 )2, a perfect square.
∴ We have to multiply or divide 108 by 3 to get a perfect square.