Please follow the below GIF that will guide you with the steps to create and activate an items in different stores. 


Steps: 

1) Select your Desired store you want to create an item in.

2) Go to Store Items >> New Store Item

3) Enter require information (Name, Unit, Item Category)

4) Activate item in Desired stores by select store and clicking on Active Button.

5) Save it.  That's it.