<p>The Division Material forms the bridge to abstraction for the decimal system exercise of the division. With this material, the child performs the short and long division with dividends up to the millions and divisor from 1 to 4 digits. The set consists of 4 color-coded division boards and a wooden tray that holds the seven racks of tubes with beads, 7 cups, and 36 skittles. (For age 6-12)</p>