Whispering Corporation began operations on December 1, 2016. The only inventory transaction in 2016 was the purchase of inventory on December 10, 2016, at a cost of $24 per unit. None of this inventory was sold in 2016. Relevant information is as follows Ending inventory units 190 December 31, 2016 December 31, 2017, by purchase date 190 December 2, 2017 July 20, 2017 50 240 During the year 2017, the following purchases and sales were made. Purchases Sales March 15 390 units at 29 April 10 uly 20 390 units at 30 August 20 390 September 4 290 units at 34November 18 240 December 2 190 units at 36 December 12 290 290 The company uses the periodic inventory method. Calculate average-cost per unit. (Round answer to 2 decimal places, e.?. 2.76.) Average-cost