Complete the MRP record. The lot size is a multiple of $60$ with a holing cost of $$300$ per unit per period. What is the period with the largest holding cost for the both average and end item values? $($average$/$end$)$

a$.$ Period $4/$Period $2$d$.$ Period $4/$Period $7$b$.$ Period $1/$Period $2$c$.$ Period $2/$Period $2$