If the amount of pencils purchased in P and the number of crayons is C, then the total amount spent is 6P + 12C. He must spend at most P72, meaning 6P + 12C must be at most 72, and the resulting inequality is 6P + 12C ≤ 72.
Since he will buy the same number of pencils as the number of crayons, then P = C, meaning 6P + 12C + 12P = 18P. This means that the inequality is 18P ≤ 72.
Answer: 18P ≤ 72