Heather buys 12 patio chairs for $366. Each chair costs the same amount.

Part A
Which equation represents the best estimate for the cost of each chair?
A. $350 ÷ 5 = $70
B. $360 ÷ 12 = $30
C. $400 ÷ 10 = $40
D. $400 ÷ 20 = $20