Unit Rates are the same in that you divide the cost by the amount to find out the cost for 1 unit of the item. Unit rates are different in the fact they will frequently get vastly different answers because your starting with different things. For example $1.50 for 30 items is $0.05 a unit,where 100 elephants in 4 enclosure is 25 elephants per enclosure. One is a while number and when is a decimal.