Jammer Company uses a weighted average perpetual inventory system and reports the following:

Date	Activities	Units Acquired at Cost	Units Sold at Retail
August 2	Purchase	10 units @ $23 = $230
August 18	Purchase	15 units @ $26 = $390
August 29	Sales		20 units sold
August 31	Purchase	14 units @ $27 = $378

What is the per unit value of ending inventory on August 31? Answers should be rounded to the nearest cent.

$26.42

$27.00

$28.38

$24.80

$23.00