Dinky Corp. uses a perpetual inventory system. Use the following data.

Inventory, January $118$ units @ $$10$ unit cost

Purchase, January $1113$ units @ $$12$ unit cost

Purchase, January $2021$ units @ $15$ unit cost

On January $14,$ Dinky sold $24$ units. The other $28$ units remained in Inventory on January $31.$

If Dinky uses the average cost flow assumption, the cost of goods sold to be recorded on January $14$ is $($round cost per unit to the nearest cent$)$: