This variety of k-cup is $39.99 for 100 k-cups. If you do the math, that's $0.40 per k-cup.
Amazon is a bit wordier with how they named this product. They call it "Pingo Hot Cocoa Pods for Keurig K-Cup Brewers, Milk Chocolate 100 Count".
Some additional details about this product:
Need to know more? You can read more about this product on Amazon.
Oh, and here's a bunch of pictures if you've never seen k-cup pods before: