Yes you will regroup because 8+3 equals 11 so you would bring the 1 down and add the other to the 4 and 2
In perspective this looks tricky but really its no ;) just follow it slowly.
110.25 is your total cost
3 is how many you bought.
So doing division 3/110.25= 36.75
CHECK: 36.75 + 36.75 + 36.75 = 110.25.
Hope this helps.
The Answer Would Be Cars. - Apex