Novak Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $26 per unit. None of this inventory was sold in 2019. Relevant information is as follows.

Ending inventory units
December 31, 2019				137
December 31, 2020, by purchase date
December 2, 2020		137
July 20, 2020		50		187

During the year 2020, the following purchases and sales were made.

Purchases						Sales
March 15		337 units	at	$31		April 10		237
July 20		337 units	at	32		August 20		337
September 4		237 units	at	36		November 18		187
December 2		137 units	at	39		December 12		237

The company uses the periodic inventory method.

(a1)

Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.)