The following inventory transactions took place for Sunland Ltd. for the year ended December 31, 2020 Cost/ Selling Date Event Quantity Price Jan 1 opening inventory 24,300 $47.00 Jan 5 sale 6.200 77.00 Feb 15 purchase 32 200 38.25 Mar 10 purchase 9.200 45.00 May 20 sale 40,900 77.00 Aug 22 purchase 14.800 42.50 Sep 12 sale 20.350 77.00 Nov 24 purchase 9.800 57.00 Dec 5 sale 17.300 77.00 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. (Roundunit costs to 2 decimal places, eg. 52.75 and ending inventory to O decimal places, eg. 5.276) Ending inventory $ Unit cost of the last item sold $