The following inventory transactions took place for Wildhorse Ltd$.$ for the year ended December $31,2023$ :

Calculate the ending inventory balance for Wildhorse 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$.52\mathrm{.}75$ and ending

inventory to $0$ decimal places, e$.$g$.5,276.)$

Ending inventory