The units of an item available for sale during the year were as follows: Jan. 1 Inventory 6 units @ $28 Feb. 17 Purchase 12 units @ $30 Jul. 21 Purchase 9 units @ $33 Nov. 23 Purchase 11 units @ $33 There are 6 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.