At a lump-sum of 72,000, Pratt Company recently purchased the following items for resale:

Item No of items Purchased Resale Price per unit

M 4,000 3.75

N 2,00012.00

O6,0006.00

The appropriate cost per unit of inventory is:

M N O

A. 3.75 12.00 6.00

B. 3.11 19.86 3.32

C.3.60 11.525.76

D. 6.00 6.00 6.00