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Martinez Co. reported the following current-year data for its only product. The company uses a periodic inventory system, and its ending inventory consists of 540 units180 from each of the last three purchases.

Jan.1Beginning inventory280units@ $5.20=$1,456Mar.7Purchase600units@ $6.25=3,750July28Purchase1,240units@ $5.70=7,068Oct.3Purchase1,120units@ $6.00=6,720Dec.19Purchase640units@ $6.10=3,904Totals3,880units$22,898

Determine the cost assigned to ending inventory and to cost of goods sold for the following.(Do not round intermediate calculations and round your answers to 2 decimal places.)

Which method yields the highest net income?Specific identificationLIFOWeighted averageFIFO