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 @ $$24=$ $$240$

August $18$ Purchase $15$ units @ $$27=$ $$405$

August $29$ Sales $20$ units sold

August $31$ Purchase $14$ units @ $$28=$ $$392$

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