Rogers Products uses a periodic inventory system. The companys records show the beginning inventory of PH4 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 @ $ 3.00 $ 42.00 Feb. 23 Purchase 15 units @ $ 3.50 52.50 Apr. 20 Purchase 33 units @ $ 3.80 125.40 May 4 Purchase 43 units @ $ 4.00 172.00 Nov. 30 Purchase 17 units @ $ 5.00 85.00 Totals 122 units