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.

January $1$ Beginning inventory $225$ units @ $$4\mathrm{.}80=$ $ $1,080\mathrm{.}00$

January $6$ Purchase $402$ units @ $$4\mathrm{.}40=1,768\mathrm{.}80$

January $17$ Purchase $630$ units @ $$4\mathrm{.}10=2,583\mathrm{.}00$

January $25$ Purchase $40$ units @ $$3\mathrm{.}80=152\mathrm{.}00$

Totals $1,297$ units $ $5,583\mathrm{.}80$

$($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?