Rogers products uses a periodic inventory system. the company’s 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. 1beginning inventory15 units @ $3.00$45.00 feb. 23purchase16 units @ $3.50 56.00 apr. 20purchase28 units @ $3.80 106.40 may 4purchase37 units @ $4.00 148.00 nov. 30purchase17 units @ $5.00 85.00 totals113 units $440.40 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.)