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You are solving a spreadsheet benchmark task in a real workbook. Objective: Produce the correct final workbook state for the expected answer region. What matters: - Only the values in the expected answer region will be graded. - The workbook is the answer. Instructions: 1. Read the workbook and inspect the relevant data region first. 2. Infer the required result for the provided workbook instance. 3. Write the final value(s) directly into the expected answer region. 4. Do not rely on prose, formulas in your chat response, pseudocode, or VBA as the answer unless the benchmark explicitly requires those to be written into cells. 5. If the natural-language task asks for a general method, formula, or macro, convert that into the concrete result needed for this workbook instance. 6. Keep your final text response short and only summarize the workbook cells you changed. Relevant data region(s): Expected answer region(s): M2:M5 Expected answer sheet(s): Task: How do I create an automated formula in Excel for column M to calculate the per unit cost of an item based on FIFO method, where Column A lists items, Column B shows the beginning inventory level, Column C gives cost per item from B, subsequent columns show units received and costs from multiple purchase orders, Column L shows current inventory on hand, and Column M needs to show the per unit cost which could be based on the last purchase order if L is less or would need an average from multiple orders if L is higher?