The units of an item available for sale during the year were as follows: Date Line Item Description Units and Cost Jan. 1 Inventory 11 units at $43 Feb. 17 Purchase 11 units at $45 Jul. 21 Purchase 7 units at $48 Nov. 23 Purchase 14 units at $50 There are 11 units of the item in the physical inventory at December 31. The periodic inventory system is used. Round average unit cost to the nearest cent and final answers to the nearest whole dollar, if required.