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 90 units @ $ 3.00 $ 270.00

Feb. 23 Purchase 120 units @ $ 3.50 420.00

Apr. 20 Purchase 300 units @ $ 3.80 1,140.00

May 4 Purchase 400 units @ $ 4.00 1,600.00

Nov. 30 Purchase 190 units @ $ 5.00 950.00

Totals 1,100 units $ 4,380.00

A physical count indicates 200 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 intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)