Q: What is the highest OS X upgrade (A1181, EMC 2200)

Hi  _Alvin,

Welcome to Apple Support Communities.

Checking the model numer A1181, EMC 2200 it sounds like you have a white MacBook (Late 2007).

MacBook (13-inch, Late 2007) - Technical Specifications

                     

Processor	2.0GHz Intel Core 2 Duo	2.2GHz Intel Core 2 Duo

Given that, your MacBook supports up to Mac OS X 10.7.5, Lion.

OS X Lion - Technical Specifications

General requirements

• Mac computer with an Intel Core 2 Duo, Core i3, Core i5, Core i7, or Xeon processor
• 2GB of memory
• OS X v10.6.6 or later (v10.6.8 recommended)
• 7GB of available space

Note it requires you have OS X v10.6.6 already installed.

Mac OS X 10.6 Snow Leopard - Apple

Checking OS X 10.8, Mountain Lion requirements,

OS X Mountain Lion system requirements - Apple Support

• MacBook (Late 2008 Aluminum, or Early 2009 or newer)

That's not supported.

So you will want to get, install and update Snow Leopard then upgrade to Lion.

Best regards.