This unit is used twice in grade one, as well as at the end of kindergarten. It is not a repeat for children, as this is a new class with new materials in need of an inventory and at the end of the year the inventory done is to determine if more materials need to be ordered for the incoming class next year. Using it again continues to support the development of counting, making groups of fives and tens, skipcounting, representing amounts, and early place value. In grade one the amounts being inventoried can be greater and more emphasis can be placed on the place value patterns in our number system.