32 tens means 32 times ten. This is 32 10 = 320. So the number with the same value as 32 tens is 320 units. You could use this way to write other forms of 32 tens, for example you could find the numbers of hundreeds that represent the same value, That would be 3.2 hundreeds, because 3.2 100 = 32 * 10 = 320.
