Sheridan, Inc. buys1,200computer game CDs from a distributor who is discontinuing those games. The purchase price for the lot is $8,900. Sheridan will group the CDs into three price categories for resale, as indicated below.

Group No. of CDs Price per CD

1 200 $6

2 700 12

3 300 18

Determine the cost per CD for each group, using the relative sales value method.

Group Cost per CD

1

2

3