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		12	units	@	$	3.00		$	36.00
Feb. 23	Purchase		18	units	@	$	3.50			63.00
Apr. 20	Purchase		32	units	@	$	3.80			121.60
May 4	Purchase		44	units	@	$	4.00			176.00
Nov. 30	Purchase		19	units	@	$	5.00			95.00
	Totals		125	units					$	491.60

A physical count indicates 23 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.)

	Ending inventory
a. average cost
b. FIFO
c. LIFO