The following inventory transactions took place for Ivanhoe Ltd, for the year ended December 31, 2020: Date Event Jan 1 opening inventory Jan 5 sale Feb 15 purchase Mar 10 purchase May 20 sale Aug 22 purchase Sep 12 sale Nov 24 purchase Dec 5 sale Quantity 19,960 5,900 34,700 10,200 42,100 14,900 20,200 8,900 16,000 Cost/ Selling Price $37.65 72.00 40.25 48.00 72.00 45.15 72.00 47.00 72.00 Calculate the ending inventory balance for Ivanhoe 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, eg,5,275.) Ending inventory Unit cost of the last item sold $