for this question you should first find a pack of one toilet roll for each cost so you can say :
if 9 toilet rolls cost 4.23 so 1 toilet roll is : 4.23/9 = 0.47
and if 4 toilet rolls cost 1.96 so 1 toilet roll is : 1.96 /4 = 0.49
so 0.49 is greater than 0.47 so a pack of 9 toilet rolls gives the better value for money :)))
i hope this is helpful
have a nice day