The following inventory transactions took place for Pharoah Ltd. for the year ended December 31, 2020: Cost/ Selling Date Event Quantity Price Jan 1 opening inventory 20,060 $36.60 Jan 5 sale 6,000 71.45 Feb 15 purchase 34,500 41.25 Mar 10 purchase 10,300 46.00 May 20 sale 41,900 71.45 Aug 22 purchase 14,500 42.25 Sep 12 sale 20,300 71.45 Nov 24 purchase 9,300 47.55 Dec 5 sale 15,400 71.45 Calculate the ending inventory balance for Pharoah 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 $ +A $