To round prices to the nearest cent, look at the third decimal digit (for example, in $5.932, 2 is the third decimal digit). If it is 0-4, round down, keeping the first two digits of the decimal: $5.932 → $5.93. If it is 5-9, round up, raising the second digit by one: $5.938 → $5.94.
Note that if you already have some 9's, you may have to change other digits. $9.999 → $10.00.
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To round 860 to the nearest cent, you need to consider the digit in the hundredths place, which is 0. Since the digit immediately to the right (in the thousandths place) is less than 5, you would round down. Therefore, 860 rounded to the nearest cent is 860.00.
if you round to nearest unit, it is 3.
35.78
226.08 round to the nearest whole unit is 226
The same way you round any number to the nearest hundredth.