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The following inventory transactions took place for Crane Ltd. for the year ended December 31, 2020: Date Event Quantity Cost/ Selling Price Jan 1 opening

The following inventory transactions took place for Crane Ltd. for the year ended December 31, 2020:
Date Event Quantity Cost/ Selling Price
Jan 1 opening inventory 20,140 $41.55
Jan 5 sale 6,100 70.45
Feb 15 purchase 33,800 40.75
Mar 10 purchase 10,420 47.00
May 20 sale 41,800 70.45
Aug 22 purchase 14,100 43.10
Sep 12 sale 20,200 70.45
Nov 24 purchase 9,100 41.45
Dec 5 sale 14,900 70.45
Calculate the ending inventory balance for Crane 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 $

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