The following inventory transactions took place for Oriole 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 20,060 5,960 34,500 10,500 41,500 14,500 20,500 10,500 15,000 Cost/ Selling Price $36.55 70.00 43.25 46.00 70.00 42.80 70.00 52.20 70.00 Calculate the ending inventory balance for Oriole 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 o decimal places, e.g. 5,275.) Ending inventory Unit cost of the last item sold