At the dog park their are several dogs with their owners. counting heads, there are 12, counting legs, there are 38. how many dogs and owners are there?

Boris needs to buy plastic spoons. brand a has a box 42 spoons for $2.37. brand b has a box of 72 spoons for $3.57. find the unit price for each brand. then state which brand is the better buy based on the unit price. round your answer to the nearest cent.