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 $60$ units$-50$ units from the January $6$ purchase and $10$ units from the January $25$ purchase. Determine the cost

assigned to ending inventory and to cost of goods sold using $(a)$ specific identification, $(b)$ weighted average, $(c)$ FIFO, and $(d)$ LIFO.

$($Round per unit costs and inventory amounts to cents.$)($e$)$ Which method yields the lowest net income?