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:

$\backslash$table$[[$January $1,$Beginning inventory,$15$ units @ $$3\mathrm{.}00,],[$February $23,$Purchase,$15$ units @ $$3\mathrm{.}50,],[$April $20,$Purchase,$32$ units @ $$3\mathrm{.}80,$$$45\mathrm{.}00$