$7$ machines in $7$ minutes make $7$ toys.
If we divide either the number of machines or the number of toy by seven we will get two correct statements:
Either $1$ machine takes $7$ minutes to make $1$ toy. OR
$7$ machines take $1$ minute to make $1$ toy.
Both are true.
Notice that we CAN'T divide BOTH machines AND time by $7$ because that is dividing by a factor of $7$ two times, or is actually dividing the entire system by $49$.
We divide the other term (time of machine) by seven and we get:
$1$ machine takes $1$ minute to make $\frac 17$ toy.
Either multiply the machines by $100$ to get:
$100$ machines take $1$ minute to make $\frac {100}7$ toys.
And then multiply the toys by $7$ to get:
$100$ machines take $7$ minutes to make $100$ toys.
Of multiply the toys by $700$ to get either:
$700$ machines take $1$ minute to make $100$ toys.
Or one machine takes $700$ minuts to make $100$ toys.
If you did that we can divide the machines and multiply the time (or vice versa) to get:
$100$ machines take $7$ minutes to make $100$ toys.
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Now, if we were clever or if we had experience we might have noticed:
$7$ machines in $7$ minutes make $7$ toys means
$1$ machine in $7$ minutes make $1$ toy means
$x$ machines in $7$ minutes make $x$ toys.
So $100$ machine will take $7$ minutes to make $100$ toys.
That would have been faster and easier.
But... maybe not as immediately clear.