Raymond purchased $10,000 of the Bridgewater US Equity Fund at a NAVPS of $20. He paid a front-end commission of 2% for the fund. At the end of the year, the fund distributed $1.20 per unit to its unitholders and Raymond's units were reinvested back into the fund at a NAVPS of $18. The following year, Raymond sold all of his units when the NAVPS was $24. 

What was Raymond's adjusted cost base (ACB) per unit when he sold his mutual fund.