40 units at value of 1
10 units at value of 2
10 units at value of 4

60 units total with a value of 100 and an average of 1 + 2/3

Problem:  Divide into 2 groups of 30
Group A & B both have 30 units with exactly 1.67 (1 + 2/3)
20 units of 1
5 units of 2
5 units of 4