The following inventory transactions took place for Sunland Ltd. for the year ended December 31, 2020: Date Event Cost/ Selling Quantity Price Jan 1 opening inventory 19,400 $46.75 Jan 5 sale 6,700 73.55 Feb 15 purchase 33,800 43.95 Mar 10 purchase 9,300 50.25 May 20 sale 40,500 73.55 Aug 22 purchase 13,600 41.85 Sep 12 sale 17,900 73.55 Nov 24 purchase Dec 5 sale 9,300 47.00 15,700 73.55 Calculate the ending inventory balance for Sunland Ltd., assuming the company uses a periodic inventory system and the weighted average cost formula. Also calculate the per-unit cost of the last item sold. (Round weighted average cost and unit costs of next unit to be sold 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