Answer: $4 per cupcake
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Step-by-step explanation:
The "per cupcake" means "for each cupcake" or "for 1 cupcake".
To get that initial "8 cupcakes" into "1 cupcake", we divide both given values by 8
The ratio 8 cupcakes : $32 then becomes 1 cupcake : 4 dollars
In other words, the unit cost is 4 dollars per cupcake.