Partial transfer of drawback rights: the first claim's method controls

Boots-4-U ordered 1,000 pairs of men's motorcycle boots predominantly of leather in three styles as follows. Boot Style Per-pair Cost Quantity Total Black upper and black $100.00 500 $50,000.00 sole Black upper and black $125.00 350 $43,750.00 sole with chains at ankle Brown upper and black $150.00 150 $22,500.00 sole Total $116,250.00 On April 23, 2024, Boots-4-U correctly filed a formal consumption entry with all the boots on one entry summary line. Boots-4-U utilized subheading 6403.91.6075, HTSUS, for all 1,000 pairs of boots. Boots-4-U’s merchandise was exempt from the merchandise processing fee pursuant to 19 CFR 24.23(c)(1)(iii), but did not meet the duty-free requirements. Therefore, duties were correctly calculated and paid, with a total duty cost of $9,881.25. No other fees were due. Boots-4-U then exported 100 pairs of the black upper and black sole boots and 100 pairs of the black upper and black sole with chains at the ankle boots. Boots- 4-U filed the first drawback claim properly calculating drawback using the per unit averaging accounting method pursuant to 19 CFR 190.14(c)(4)(i). In a domestic transaction, Boots-4-U sold all 150 units of the brown upper and black sole boots to Discount Boot House (Discount) for $135.00 per pair and transferred drawback rights for that merchandise to Discount. After the sale, Discount timely exports all boots it bought from Boots-4-U and files a drawback claim as the transferee. Which statement below is accurate regarding the per unit drawback that Discount can claim on the brown upper and black sole boots?