How to get correct Unit cost of the last item sold?

Question 5 of 8 2.5 / 5 III Your answer is partially correct. The following inventory transactions took place for Crane Ltd. for the year ended December 31, 2020: Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 23,700 $49.00 Jan 5 sale 6,100 74.00 Feb 15 purchase 32,400 44.25 Mar 10 purchase 10,300 41.00 May 20 sale 40,900 74.00 Aug 22 purchase 14,600 46.50 Sep 12 sale 19,900 74.00 Nov 24 purchase 9,600 51.50 Dec 5 sale 18,300 74.00 Calculate the ending inventory balance for Crane 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 O decimal places, e.g. 5,276.) Ending inventory $ 278,100 Unit cost of the last item sold $ 47.65 23700 49 6100 6100 17600 32400 10300 49 44.25 41 40900 17600 23300 9100 10300 14600 44.25 41 46.5 19,900 9100 10,300 500 14,100 9,600 46.5 51.5 18,300 14,100 4,200 46.5 51.5 5,400 51.5 278100 18,300 655650 216300 871950 47.64754098