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Unit groups must go with purchases by the sound of it (5)

Ross

I believe the answer is:

cells

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'must go with purchases by the sound of it' is the definition.
I can't tell whether this definition defines the answer.

'unit groups' is the wordplay.
'unit' becomes 'C' (C is an example).
'groups' becomes 'ells' (I can't explain this - if you can you should believe this answer much more).
'c'+'ells'='CELLS'

Can you help me to learn more?

(Other definitions for cells that I've seen before include "Rooms for prisoners" , "Small rooms" , "Accommodation for prisoners" , "terrorist groups" , "Dungeons" .)

I've seen this clue in the Sydney Morning Herald.
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