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.

Jan. $1$ Beginning inventory $14$ units @ $ $3\mathrm{.}00$ $ $42\mathrm{.}00$

Feb. $23$ Purchase $16$ units @ $ $3\mathrm{.}5056\mathrm{.}00$

Apr. $20$ Purchase $33$ units @ $ $3\mathrm{.}80125\mathrm{.}40$

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

Nov. $30$ Purchase $20$ units @ $ $5\mathrm{.}00100\mathrm{.}00$

Totals $122$ units $ $479\mathrm{.}40$

A physical count indicates $25$ units in inventory at year$-$end.

Determine the cost of the ending inventory on the basis of each of the following methods of inventory valuation. $($Remember to use periodic inventory costing procedures.$)($Round your intermediate and final answers to $2$ decimal places.$)$