Note: Do not round intermediate calculations and round your Flora's Gifts reported the following current$-$month data for its only product. The company uses a periodic inventory system, and its ending inventory consists of $60$ units$50$ units from the January $6$ purchase and $10$ units from the January $25$ purchase.

January $1$ Beginning inventory $140$ units @ $$3\mathrm{.}30=$ $ $462\mathrm{.}00$

January $6$ Purchase $306$ units @ $$2\mathrm{.}90=887\mathrm{.}40$

January $17$ Purchase $545$ units @ $$2\mathrm{.}40=1,308\mathrm{.}00$

January $25$ Purchase $23$ units @ $$2\mathrm{.}10=48\mathrm{.}30$

Totals $1,014$ units $ $2,705\mathrm{.}70$

$($a$-$d$)$ Determine the cost assigned to ending inventory and to cost of goods sold for the following.

$($e$)$ Which method yields the lowest net income?