The following inventory transactions took place for Blossom Ltd. for the year ended December 31, 2020:

Date		Event		Quantity			Cost/ Selling Price
Jan 1		opening inventory		20,160			$ 44.75
Jan 5		sale		6,120			69.95
Feb 15		purchase		33,900			41.25
Mar 10		purchase		10,420			46.00
May 20		sale		41,800			69.95
Aug 22		purchase		14,000			42.00
Sep 12		sale		20,300			69.95
Nov 24		purchase		9,300			43.95
Dec 5		sale		14,800			69.95

Calculate the ending inventory balance for Blossom 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. 52.75 and ending inventory to 0 decimal places, e.g. 5,275.)

Ending inventory		$
Unit cost of the last item sold		$

The following inventory transactions took place for Blossom Ltd. for the year ended December 31, 2020: Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 20,160 $ 44.75 Jan 5 sale 6,120 69.95 Feb 15 purchase 33,900 41.25 Mar 10 purchase 10,420 46.00 May 20 sale 41,800 69.95 Aug 22 purchase 14,000 42.00 Sep 12 sale 20,300 69.95 Nov 24 purchase 9,300 43.95 Dec 5 sale 14,800 69.95 Calculate the ending inventory balance for Blossom 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. 52.75 and ending inventory to O decimal places, e.g. 5,275.) $ Ending inventory Unit cost of the last item sold $