To find the unit rate, you are essentially finding one of something. In this case you were finding out how many cupcakes you could make in ONE hour. To do this, you had to look at the information you already had. You knew that 140 cupcakes were made in 5 hours. So the fraction is 140/5. If you divide the bottom and top by five, your new equation would be 28/1.
Absolute value is the distance of a number from 0. Say 0 is the surface of the ocean, then the diver is 45 feet away from it. Either from above or below, they are the same distance away.
