It's depends a lot in the engagement rate of the account.
For example you can have 100K acc, and 200K account
If the 100K get's 7K Likes for 1 photo, and the 200K get 1K Likes per photo than probably the 100K will worth more because of the engagement rate.
This is the reason why you should not put too much value to the followers numbers before you determine how much you should pay for it.
I am glad it was help you. You welcomeMakes a lot of sense thank you sir.
I am glad it was help you. You welcome