The following inventory transactions took place for Wildhorse Ltd. for the year ended December 31, 2020: Cost/ Selling Date Event Quantity Price Jan 1 opening inventory 24,000 $44.00 Jan 5 sale 5,900 83.00 Feb 15 purchase 31,900 35.25 Mar 10 purchase 8,900 42.00 May 20 sale 40,300 83.00 Aug 22 purchase 15,100 36.50 Sep 12 sale 20,200 83.00 Nov 24 purchase 10,100 55.50 Dec 5 sale 17,900 83.00 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. 52.75 and ending inventory to O decimal places, e.g. 5,276.) Ending inventory Unit cost of the last item sold $ +A A