Assume Store.com began September with 12 units of inventory that cost a total of $228. During September, Store.com purchased and sold goods as follows:

Sep. 8 Purchase 36 units @ $20

Sep. 14 Sale 30 units @ $40

Sep. 22 Purchase 24 units @ $22

Sep. 27 Sale 36 units @ $40

Suppose Store.com used the weighted-average inventory costing method and the perpetual inventory system. Compute the weighted-average unit cost of the company's inventory on hand at September 8. Round weighted-average unit cost to the nearest cent.