The following inventory transactions took place for Cullumber Ltd. for the year ended December 31, 2020: Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 23,800 $50.00 Jan 5 sale 6,300 73.00 Feb 15 purchase 32,500 45.25 Mar 10 purchase 10,500 40.00 May 20 sale 41,100 73.00 Aug 22 purchase 14,500 48.50 Sep 12 sale 19,800 73.00 Nov 24 purchase 9,500 53.50 Dec 5 sale 18,500 73.00 Calculate the ending inventory balance for Cullumber 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 O decimal places, e.g. 5,276.) Ending inventory $ Unit cost of the last item sold $