The following inventory transactions took place for Pharoah Ltd. for the year ended December 31, 2020: Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 23,400 $42.00 Jan 5 sale 5,300 85.00 Feb 15 purch 31,700 35.25 Mar 10 purchase 8,900 42.00 May 20 sale 39,700 85.00 Aug 22 purchase 15,300 32.50 Sep 12 sale 20,200 85.00 Nov 24 purchase 9,300 47.50 Dec 5 sale 17,500 85.00 Calculate the ending inventory balance for Pharoah Ltd., assuming the company uses a perpetual inventory system and the first-in, first-out 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. 5,276.) Ending inventory $ Unit cost of the last item sold CA $