Taking 5 as 3 actually underestimates the two multiplicands, 540-468=72, and this 72 is the product of the two multiplicands, so 72/2=36 is the multiplicand.

Step two:

Find the multiplicand 36,540/36 = 15, and15 is the required multiplier.

Step 3:

To verify, use 36* 13=468, ok is correct.

Therefore, the required two digits are 36 and 15.