Exercise $6-15$A $($Algo$)$ Periodic: Cost flow assumptions LO P$3$

Flora's Gifts reported the following current$-$month data for its only product. The company uses a periodic inventory system, and its

ending inventory consists of $96$ units$-68$ units from the January $6$ purchase and $28$ units from the January $25$ purchase.

$($a$-$d$)$ Determine the cost assigned to ending inventory and to cost of goods sold for the following.

$($e$)$ Which method yields the lowest net income?