Hi I need help finding B.

Blossom Company's record of transactions for the month of April was as follows. Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. eTextbook and Media (a1) Your answer is correct. Assuming that periodic inventory records are kept in units only, calculate the average-cost per unit. (Round answer to 2 decimal places, e.g. 2.76.) Average-cost per unit per unit