The following inventory transactions took place for Sunland Ltd. for the year ended December 31, 2020:

Date		Event		Quantity			Cost/ Selling Price
Jan 1		opening inventory		19,960			$40.50
Jan 5		sale		5,900			71.50
Feb 15		purchase		34,660			41.75
Mar 10		purchase		10,360			47.50
May 20		sale		41,800			71.50
Aug 22		purchase		14,800			45.30
Sep 12		sale		20,400			71.50
Nov 24		purchase		9,800			49.00
Dec 5		sale		15,600			71.50

Answer needed urgently Calculate the ending inventory balance for Sunland 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, e.g. 5,275.)

Ending inventory		$
Unit cost of the last item sold		$