A company has three groups of products, A, B, and C. Recently, the company paid $1,800 for shipping fees and received 8,500 units that are allocated among these three groups. Below is the information of these three groups: (30 pts)

Group	Number of Units	Sales Price per unit
A	2,500	0.15
B	5,500	0.36
C	500	0.72

(2) Using the relative sales value method, what is the cost per item in Group B?

(3) Using the relative sales value method, what is the cost per item in Group C?