Kingbird Corporation began operations on December $1,2024.$ The only inventory transaction in $2024$ was the purchase of inventory on December $10,2024,$ at a cost of $$25$ per unit. None of this inventory was sold in $2024.$ Relevant information is as follows.

Ending inventory units

December $31,2024$

$117$

December $31,2025,$ by purchase date

December $2,2025$

$117$

July $20,2025$

$50$

$167$

During the year, the following purchases and sales were made.

$\backslash$table$[[,$Purchases,,,,Sales$],[,,,,,,],[$March $15,317$ units,at$,$$$30,,$April $10,217],[$July $20,317$ units,at$,31,,$August $20,317],[$September $4,217$ units,at$,35,,$November $18,167],[$December $2,117$ units at$,38,,$December $12,217,]]$

The company uses the periodic inventory method.

$($a$1)$

Calculate the weighted$-$average cost per unit, $($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}76.)$

Weighted$-$average cost $ $$

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