The following inventory transactions took place for Pharoah Ltd. for the year ended December 31, 2020: Date Jan 1 Jan 5 Feb 15 Mar 10 May 20 Aug 22 Sep 12 Nov 24 Dec 5 Event opening inventory sale purchase purchase sale purchase sale purchase sale Quantity 20,000 5,940 34,560 10,460 41,600 14,600 20,500 10,300 15,200 Cost/ Selling Price $37.95 70.50 42.75 46.50 70.50 44.40 70.50 50.35 70.50 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, eg. 52.75 and ending inventory to O decimal places, eg. 5,275.) $ Ending inventory Unit cost of the last item sold $