To avoid having left over items, you must find the highest common factor of both items. This will mean the items divide equally between the bags, but also that you get the most possible bags created. The highest common factor for 24 and 36 is 12. In each of the 12 bags, you can have two candles and three bottles of lotion.
You can make a maximum of 12 identical gift bags using 24 candles and 36 bottles of lotion. Each bag will have 2 candles and 3 bottles of lotion. This is determined by finding the greatest common divisor of the two quantities.
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