3D regrouping for hands on learning

An arithmetic tool comprising:

• one first receptacle,
• ten second receptacles,
• a hundred third receptacles, and
• a thousand counting cubes;
• wherein the first receptacle is configured to hold the ten second receptacles;
• wherein each of the ten second receptacles are configured to hold ten of the third receptacles;
• wherein each of the hundred third receptacles are configured to hold ten of the counting cubes;
• wherein each of said first, said second, and said third receptacles is dimensioned to receive the respective number of said receptacles or said cubes in a nested arrangement;
• wherein said first receptacle is a hollow cube having four side walls, a base wall with a partial opening, and an open top side, wherein said base wall includes an inner perimeter ledge configured to support ten of said second receptacles, and wherein said inner surfaces of said side walls include indentations and channels configured to guide and position said second receptacles;
• wherein each of said second receptacles is a hollow quadrilateral with four congruent sides and four vertices, wherein said second receptacle includes an open side and a partially open opposite side with an inner perimeter ledge having a length of ten counting cube units and a height and width of one counting cube unit, configured to receive said third receptacles, and wherein said inner surfaces include indentations and channels for alignment and guidance;
• and
• wherein each of said third receptacles is a rectangular parallelogram having a channel with one open side, one closed side, and two raised side walls, each raised side wall having a height of one counting cube unit and a length of ten counting cube units, and wherein said channel includes indentations and channels for positioning and guiding the counting cubes.