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

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

$21\mathrm{.}000$

$6\mathrm{.}100$

$34,500$

$9\mathrm{.}900$

$41,900$

$14\mathrm{.}100$

$20,100$

$9,900$

$16\mathrm{.}100$

Cost$/$

Selling

Price

$$46\mathrm{.}00$

$75\mathrm{.}00$

$40\mathrm{.}85$

$48\mathrm{.}40$

$75\mathrm{.}00$

$44\mathrm{.}50$

$75\mathrm{.}00$

$50\mathrm{.}50$

$75\mathrm{.}00$

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.