Rogers Products uses a periodic inventory system. The company's records show the begin n ing inventory of PH4 oil filters on January 1 and the purchases of this item during the current year to be as follows:

A physical count indicates 200 units in inventory at year-end.
Determine the cost of the ending inventory on the basis of each of the following methods of inventory valuation. (Remember to use periodic inventory costing procedures.)
a. Average cost.
b. FIFO.
c. LIFO.
d. Which of the above methods (if any) results in the same ending inventory valuation under both periodic and perpetual costing procedures? Explain.

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Feb. 23 Purchase Apr. 20 Purchase 90 units O $3.00 270.00 120 units$3.50 420.00 ....300 units $3.80 140.00 Nov. 30 Purchase 190 units @ $5.00 950.00 Totals