need both of these answered asap please

The following data concerning the retail inventory method are taken from the financial records of Sandhill Company. Assuming no change in the price level if the LIFO inventory method were used in conjunction with the data, the ending inventory at cost would be $205,000$173,229$320,507$299,987 Confectioners, a chain of candy stores, purchases its candy in bulk from its suppliers. For a recent shipment, the company paid $2,000 and received 6,100 pieces of candy that are allocated among three groups. Group 1 consists of 1,810 pieces that are expected to sell for $0.15 each. Group 2 consists of 4.120 pieces that are expected to sell for $0.46 each. Group 3 consists of 170 pieces that are expected to sell for $0.82 each. Using the relative sales value method, what is the cost per item in Group 2? (round to the nearest cent) \begin{tabular}{|l|} \hline$0.27 \\ \hline$0.67 \\ \hline$0.25 \\ \hline$0.40 \\ \hline \end{tabular}