The following inventory transactions took place for Wildhorse Ltd. for the year ended December 31, 2020:

Date		Event		Quantity			Cost/ Selling Price
Jan 1		opening inventory		21,100			$42.25
Jan 5		sale		4,900			78.05
Feb 15		purchase		37,200			46.05
Mar 10		purchase		11,100			45.75
May 20		sale		45,300			78.05
Aug 22		purchase		16,200			42.75
Sep 12		sale		23,300			78.05
Nov 24		purchase		11,100			51.50
Dec 5		sale		17,400			78.05

Calculate the ending inventory balance for Wildhorse 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		$