Current Attempt in Progress The following inventory transactions took place for Cullumber Ltd. for the year ended December 31, 2020 Cost/ Selling Price Date Event Quantity Jan 1 opening inventory 23.700 $41.00 Jan 5 sale 5,600 89.00 Feb 15 purchase 31,600 32.25 Mar 10 purchase 8,600 39.00 May 20 sale 39.700 8p.00 Aug 22 purchase 15.400 30:50 sale Sep 12 20.050 89.00 Nov 24 purchase 9.400 54,00 Dec 5 sale 17.750 89.00 Mar 10 purchase 8,600 39.00 May 20 sale 39.700 89.00 Aug 22 purchase 15,400 30.50 Sep 12 sale 20,050 89,00 Nov 24 purchase 9.400 54.00 Dec 5 sale 17.750 89.00 Calculate the ending inventory balance for Cullumber 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 decimal places, e.3. 5.276.) Ending inventory $ Unit cost of the last item sold $