*Please note-unless you want the equations to be on your cards permanently -do not use a Sharpie-use a Vis-a-Vis wet-erase marker. I accidentally grabbed the wrong pen for the photo op. You will need a few bags of marbles, or [like I chose] those glass gems from the dollar store. I will need to snag a couple more for the higher level mult./division problems-but 2 are a good start. I found the Post-It note look alike room decor thingies at a Dollar Tree. But since you never know if you can find them or not-just choose something you feel your child will enjoy, which has a surface large enough to write out the equations. Laminate as many as you think you'll need, so that you can reuse them over and over again. Pre-fill your target multiples or divisibles in the Ziplocks. I was able to get enough bags made for 2,3,4,5,6,and7 X7 before running shy of the gems. The beauty is that I can reuse the stuff to create a new set at any time.
Now I could have easily done this with a multitude of items [I did use matchbox cars with my oldest son], but knowing this particular student will easily get side tracked-that is not going to work. And if I didn't have them in bags-they'd end up all over the house being used for various things such as a track outline for his cars. This way-they are contained. That is also helpful for those with little ones around-not that they couldn't open the bag, but it is somewhat corralled. I wouldn't suggest having the student do more than 5 at a time-to avoid over load. Also-I think doing just multiplication or division is better than mixing it up which would also prevent confusion. I do think they suggested writing it out like, "Separate these into 5 sets of 2" or something like that-but with the little cards-there is no way I can scribble that on it.
UPDATE: Found this in the book, Math Wise: Over 100 Hands-On Activities that Promote Real Math Understanding by Jim Overholt and Laurie Kincheloe. Pages 109-111, labeled "Ziplock Division".