The following inventory transactions took place for Wildhorse Ltd. for the year ended December 31, 2023: Date Jan 1 Jan 5 Feb 15 Mar 10 May 20 Aug 22 Sep 12 Nov 24 Dec 5 beginning inventory sale purchase purchase sale Event purchase sale purchase sale Quantity 24,000 5,900 31,900 8,900 40,300 15,100 20,200 10,100 17,900 Cost/ Selling Price $44.00 83.00 35.25 42.00 83.00 36.50 83.00 55.50 83.00

The following imventory 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 decimat places, eg. 52.75 and ending inventory to 0 decimal places, es. 5, 276.) Ending inventory $ Unit cost of the last item sold 5