I used this product with first graders. Our school collects Box Tops and always has a competition between classes to see who can raise the most "Box Top" money. I would have students count out our classroom Box Tops in groups of 10. Since each Box Top is worth ten cents, students would them color in one dollar for each group of ten. This helped my students make the relationship between ten groups of ten and one dollar. I always made several copies of this sheet and we would hang them in the room to keep a running total.