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:

January 1	Beginning inventory	12 units @ $3.00	$ 36.00
February 23	Purchase	15 units @ $3.50	52.50
April 20	Purchase	26 units @ $3.80	98.80
May 4	Purchase	37 units @ $4.00	148.00
November 30	Purchase	19 units @ $5.00	95.00
	Totals	109 units	$ 430.30

A physical count indicates 21 units in inventory at year-end.

Required:

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.)

Note: Round your intermediate and final answers to 2 decimal places.

\begin{tabular}{|l|l|} \hline a. Average cost & EndingInventory \\ \hline b. FIFO & \\ \hline c. LIFO & \\ \hline \end{tabular}