The following inventory transactions took place for Cullumber Ltd. for the year ended December 31, 2020: Cost/ Selling Date Jan 1 Event opening inventory Quantity Price 18,800 $48.25 Jan 5 sale Feb 15 purchase 7,300 32,600 41.30 71.65 Mar 10 purchase May 20 sale 8,860 51.75 38,699 71.65 Aug 22 purchase 12,400 43.65 Sep 12 sale 16,100 71.65 Nov 24 purchase Dec 5 sale 15,109 9,510 46.70 71.65 Calculate the ending inventory balance for Cullumber Ltd., assuming the company uses a periodic inventory system and the weighted average cost formula. Also calculate the per-unit cost of the last item sold. (Round weighted average cost and unit costs of next unit to be sold 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