Second time the question has been asked due to incorrect answers last time (Ending Inventory = $257754 ; Unit Cost of the last item sold = $45.22) I do not know what I am doing wrong so I may need a step by step answer of this question. Thank you so much.

The following inventory transactions took place for Blossom Ltd. for the year ended December 31, 2023: 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. 5,276.)