The following inventory transactions took place for Oriole Ltd. for the year ended December 31, 2020:
Date Event Quantity Cost/Selling Price
Jan 1 opening inventory 25,000 $50.00
Jan 5 sale 6,500 71.00
Feb 15 purchase 32,500 41.25
Mar 10 purchase 9,500 48.00
May 20 sale 41,500 71.00
Aug 22 purchase 14,500 48.50
Sep 12 sale 20,500 71.00
Nov 24 purchase 9,500 58.50
Dec 5 sale 16,700 71.00

Calculate the ending inventory balance for Oriole 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 0 decimal places, e.g. 5,276.)
Ending inventory $
Unit cost of the last item sold $