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		23,200			$44.00
Jan 5		sale		5,100			79.00
Feb 15		purchase		31,900			39.25
Mar 10		purchase		9,300			46.00
May 20		sale		39,900			79.00
Aug 22		purchase		15,100			36.50
Sep 12		sale		20,400			79.00
Nov 24		purchase		10,100			41.50
Dec 5		sale		17,300			79.00

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.