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

Date		Event		Quantity			Cost/ Selling Price
Jan 1		opening inventory		19,920			$38.95
Jan 5		sale		5,840			73.00
Feb 15		purchase		34,800			39.75
Mar 10		purchase		10,160			49.00
May 20		sale		42,200			73.00
Aug 22		purchase		15,100			45.80
Sep 12		sale		20,200			73.00
Nov 24		purchase		8,700			46.40
Dec 5		sale		16,300			73.00

Calculate the ending inventory balance for Cullumber 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		$