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		11	units	@	$	3.00		$	33.00
Feb. 23	Purchase		15	units	@	$	3.50			52.50
Apr. 20	Purchase		25	units	@	$	3.80			95.00
May 4	Purchase		36	units	@	$	4.00			144.00
Nov. 30	Purchase		18	units	@	$	5.00			90.00
	Totals		105	units					$	414.50

A physical count indicates 24 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.)

1. Avg Cost

2. FIFO

3. LIFO