The following inventory transactions took place for Blossom Ltd. for the year ended December 31, 2017: Cost/ Selling Price $45.00 76.00 Date Jan 1 Event Quantity 20,000 6,000 35,000 10,000 42,000 14,000 20,000 10,000 16,000 opening inventory sale Jan 5 Feb 15 purchase Mar 10 purchase May 20 sale Aug 22 purchase Sep 12 sale Nov 24 purchase Dec 5 sale 40.00 48.00 76.00 43.00 76.00 48.00 76.00 Calculate the ending inventory balance for Blossom Ltd., assuming the company uses a perpetual inventory system and the first-in, first-out cost formula. Also calculate the per-unit cost of the last item sold. (Round unit costs to 2 decimal places, e.g. 52.75 and ending inventory to 0 decimal places, e.g. 5,275.) Ending inventory Unit cost of the last item sold %24