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		14	units	@	$	3.00		$	42.00
Feb. 23	Purchase		18	units	@	$	3.50			63.00
Apr. 20	Purchase		26	units	@	$	3.80			98.80
May 4	Purchase		39	units	@	$	4.00			156.00
Nov. 30	Purchase		18	units	@	$	5.00			90.00
	Totals		115	units					$	449.80

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.) (Round your intermediate and final answers to 2 decimal places.)