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Check my work View previous att Exercise 8.7 Costing Inventory in a Periodic System (LO 8-4) Rogers Products uses a periodic inventory system. The company's records show the beginning inventory of PH4 oil filters on Janu- and the purchases of this item during the current year to be as follows. Jan. 1 Feb. 23 Apr. 20 May 4. Nov. 30 Beginning inventory Purchase Purchase Purchase Purchase Totals 13 units @ $3.00 18 units @ $3.50 33 units @ $3.80 40 units @ $4.00 19 units @ $5.00 123 units $ 39.00 63.00 125.40 160.00 95.00 $ 482.40 A physical count indicates 22 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 u periodic inventory costing procedures.) (Round your intermediate and final answers to 2 decimal places.) a. Average cost b. FIFO C. LIFO Ending Inventory $ 86.28 $ 107.00 $ 70.50