The units of an item available for sale during the year were as follows: Jan. 1 12 units at $34 Inventory Purchase Feb. 17 7 units at $35 Jul. 21 Purchase. 11 units at $38 Nov. 23 Purchase 18 units at $38 There are 12 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