Compare the price per item of two product sizes generally.
Divides each price by its quantity to produce a comparable per-item figure. Larger packages are not always cheaper, so this shows the real unit cost.
Unit price
Unit = price ÷ quantity (per item)
Simple arithmetic.
No — unit pricing reveals when the 'bulk' size actually costs more per unit.
Rates are approximate reference values. Local rates, exemptions and rules can differ, so treat the output as a planning figure only.