The following inventory transactions took place for Wildhorse Ltd. for the year ended December 31, 2020: Cost/ Selling Price $42.25 Date Jan 1 Quantity 20,180 6,120 34,000 Jan 5 Event opening inventory sale purchase purchase sale 69.45 Feb 15 41.75 Mar 10 10,440 45.00 41,700 69.45 May 20 Aug 22 Sep 12 14,000 20,400 41.35 69.45 purchase sale purchase sale Nov 24 9,500 45.35 Dec 5 14,700 69.45 Calculate the ending inventory balance for Wildhorse Ltd., assuming the company uses a perpetual inventory system and the moving-average 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. 5,275.) $ Ending inventory Unit cost of the last item sold $