Illustrative MathematicsVaries

People often use pennies, dimes, and dollars as a context for thinking about bundling by ten. However, using one, ten, and one-hundred dollar bills is easier for students to understand initially because the names of the bundles match the names of the numbers. While dimes are bundles of ten pennies and dollars are bundles of ten dimes, the translation between base-ten numbers and pennies, dimes, and dollars is more complex because of the name differences. Furthermore, there is the potential for confusion since a penny can be thought of as both 1/100 of a dollar and as 1 cent.