Swifty Company is a multiproduct firm. Presented below is information concerning one of its products, the Hawkeye.

Date		Transaction		Quantity		Price/Cost
1/1		Beginning inventory		1,300		$14
2/4		Purchase		2,300		21
2/20		Sale		2,800		34
4/2		Purchase		3,300		26
11/4		Sale		2,500		38

(a)

Calculate average-cost per unit. (Round answer to 4 decimal places, e.g. 2.7613.)

Average-cost per unit

$