Bentley Inc. has the following purchases and sales during the year ended December $31,2023.$

Inventory and Purchases

Sales

Sales Return

January $1$:

$300$ units @$$27/$unit

January $10$:

$200$ units @$$29/$unit

June $6$:

$100$ units @$$32/$unit

March $27$:

$200$units

August $17$:

$200$units

August $18$:

$(200)$ units from August $17$

Purchase Discount

January$11$:

$$580$ regarding the January $10$purchase

The units have a selling price of $$45\mathrm{.}00$ per unit.

Calculate weighted average cost per unit of merchandise inventory to the nearest cent.