On January $1$ of the current year, Azumi Birlem purchases $1$ comma $100$ units of the Trader's Group mutual

trust fund at a cost of $$110\mathrm{.}00$ per unit. During the year, the fund makes a distribution of $$15\mathrm{.}00$ per unit,

consisting of capital gains of $$7\mathrm{.}50$ and interest income of $$7\mathrm{.}50.$ All of the amount received is reinvested

in the fund at a price of $$117\mathrm{.}50$ per unit. What is the per unit ACB of Ms$.$ Birlem's units on December $31$ of

the current year?