Rogers Products uses a periodic inventory system. The company's records show the beginning inventory of PH4 oil lters 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 8 $3 . 50 52 . 50 Apr. 20 Purchase 31 units @ $3.80 117.80 May 4 Purchase 45 units 8 $4 . 00 180 . 00 Nov . 30 Purchase 19 units 8 $5 . 00 95 . 00 Totals 124 units $487.30 A physical count indicates 24 units in inventory at yearend. 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.) a 9432