x = number of small boxes
y = number of large boxes
well, we know a total of 20 boxes, large and small were shipped, that means that whatever "x" and "y" may be, we know that x + y = 20.
so the volume of one small box is 8 ft³, so sticking to ft³, we can say that the volume of 1 box is 8(1) ft³, and the volume of 2 boxes will then be 8(2) and three is 8(3) ft³ and the volume of "x" boxes will then just be 8(x) ft³.
now, we can say the same thing about large boxes, volume of 1 is 21(1) ft³, for two is 21(2) ft³, for three 21(3) ft³, and for "y" boxes that'll just be 21(y) ft³.
that said, well hell their volume combined must be 8x + 21y, and we happen to know that's 264 ft³, namely 8x + 21y = 264.