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The document discusses regrouping sets of objects into tens and hundreds. It provides examples of counting blocks, marbles, apples, and mangoes in groups of ten to demonstrate regrouping. Specifically, it shows that with 10 blocks there is 1 set, 21 marbles is 2 tens and 1 one, 22 apples is 2 tens and 2 ones, and 100 mangoes is 10 groups. The objective is to use objects to practice regrouping sets into tens and hundreds.

















