The following inventory transactions took place for Carla Vista Ltd. for the year ended December 31, 2020: Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 20.220 $44.90 Jan 5 sale 6,140 68.45 Feb 15 purchase 34,200 42.75 Mar 10 purchase 10,460 43.00 May 20 sale 41,600 68.45 Aug 22 purchase 13.900 39.65 Sep 12 sale 20,400 68.45 Nov 24 purchase 9,900 47.55 Dec 5 sale 14,500 68.45 Calculate the ending inventory balance for Carla Vista 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 $