Which has the lower unit price? Soap

brand A: $1.31 for 3 bars

or

brand B: $1.40 for 4 bars?

To compare the unit prices, we divide the total cost by the number of bars.

For brand A, the unit price is $1.31 / 3 = $0.43 per bar.

For brand B, the unit price is $1.40 / 4 = $0.35 per bar.

Therefore, brand B has the lower unit price.