Can someone answer this, please?

Tamela compared the rates of three cable companies.


TV Watchers—$43.20 for 120 channels
television—$39.60 for 99 channels
Channels Galore—$55.50 for 150 channels

Which cable company has the best rate of price per channel?
Channels Galore has the best rate for price per channel.
Tel-EVision has the best rate for price per channel.
TV Watchers has the best rate for price per channel.
All of the companies have the same rate.