The following inventory transactions took place for Sunland Ltd. for the year ended December 31, 2023 : Calculate the ending inventory balance for Sunland 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 $