Rogers Products uses a periodic inventory system. The company's 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. 1Beginning i..s@$3.00$270.00Feb. 2..s@$3.50420.00Apr. 2..s@$3.801,140.00May 4..s@$4.001,600.00Nov. 3..s@$5.00950.00Totals1,100units$4,380.00

A physical count indicates 200 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.)

A. Average cost:

B FIFO:

C.LIFO: