Rogers Products uses a periodic inventory system. The company$$s records show the beginning inventory of PH$4$ oil filters on January $1$ and the purchases of this item during the current year to be as follows:

January $1$ Beginning inventory $12$ units @ $$3\mathrm{.}00$ $ $36\mathrm{.}00$

February $23$ Purchase $18$ units @ $$3\mathrm{.}5063\mathrm{.}00$

April $20$ Purchase $27$ units @ $$3\mathrm{.}80102\mathrm{.}60$

May $4$ Purchase $39$ units @ $$4\mathrm{.}00156\mathrm{.}00$

November $30$ Purchase $19$ units @ $$5\mathrm{.}0095\mathrm{.}00$

Totals $115$ units $ $452\mathrm{.}60$

A physical count indicates $22$ units in inventory at year$-$end.