divide cost by quantity. The lowest rate is the best buy:
26/8 = 3.25 each
30/5 = 6.00 each
15/4 = 3.75 each
39/12 = 3.25 each
45/10 = 4.50 each
The 8 for 26 and the 12 for 39 are both the same price each and are the better buys.
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