Date

Jan $1$

Jan $5$

Feb $15$

Mar $10$

May $20$

Aug $22$

Sep $12$

Nov $24$

Dec $5$

Event

beginning inventory

sale

purchase

purchase

sale

purchase

sale

purchase

sale

Quantity

$20,220$

$6\mathrm{.}140$

$34,200$

$10,460$

$41,600$

$13,900$

$20,400$

$9,900$

$14,500$

The following inventory transactions took place for Carla Vista Ltd$.$ for the year ended December $31,2023$:

Cost$/$

Selling

Price

$$44\mathrm{.}90$

$68\mathrm{.}45$

$42\mathrm{.}75$

$43\mathrm{.}00$

$68\mathrm{.}45$

$39\mathrm{.}65$

$68\mathrm{.}45$

$47\mathrm{.}55$

$68\mathrm{.}45$

$

$

Calculate the ending inventory balance for Carla Vista Ltd$.,$ assuming the company uses a perpetual inventory system and the moving$-$

average cost formula. Also calculate the per$-$unit cost of the last item sold. $($Round unit costs to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and ending

inventory to O decimal places, e$.$g$.5,275.)$

Ending inventory

Unit cost of the last item sold