Sheridan 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 $22 per unit. None of this inventory was sold in 2024. Relevant information is as follows. Ending inventory units December 31, 2024 December 31, 2025, by purchase date December 2, 2025 140 July 20, 2025 140 50 190 During the year, the following purchases and sales were made. Purchases Sales March 15 340 units at $27 April 10 240 July 20 340 units at 28 August 20 340 September 4 240 units at 31 November 18 190 December 2 140 units at 33 33 December 12 240 Calculate the weighted-average cost per unit. (Round answer to 2 decimal places, e.g. 2.76.) Weighted-average cost $