Place Value Disks (140 Disks: 20 for each of 7 values), Singapore Math Manipulatives (Grades 3-6) Color-coded according to place value, the foam disks allow students to visually track what happens when they regroup numbers in both addition and subtraction. They help illustrate that multiplication is the same as repeated addition and division is the same as repeated subtraction. A resalable poly bag plus instruction sheet included. Perfect for ages 3-6.