Please follow below steps and GIFs.
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) Go to Unit Tab >> Click on "New"
6) Select your desired UNIT from list.
7) Put Conversion Factor. (Example: 1 Litter = 1000 ML) If you are NOT sure about conversion factor please follow this link (www.unitconverters.net)
8) Save New Unit tab.
5) Save Add new item. That's all.