Suppose the price of fish and shrimp per kilogram is a yuan and b yuan respectively. According to the meaning of the question, we can get:

4a+3b=76 ( 1)

7a+3b= 106 (2)

After solving the above equation, (2)-( 1), we can get: a= 10, b= 12.

A: The average price of fish and shrimp per kilogram is 10 yuan and 12 yuan respectively.