So in this equation you simply have to find the unit rate.
For question A you would have to do $2.04/8 which give you 0.255 which rounded is $0.26
For question B you would have to do $3.07/12 which gives you 0.25583333 which rounded is $0.26
Therefore their rounded price would be the same but if you have to choose between either either then Option A would be the better option.