Selma Company's inventory records for the most recent year contain the following data:

$($Click the icon to view the data.$)$

Selma Company sold a total of $18,500$ units during the year.

Read the requirements.

Requirement $1.$ Using the average$-$cost method, compute the cost of goods sold and ending inventory for the year.

$($Round the average cost per unit to the nearest cent.$)$

Average$-$cost method cost of goods sold $=$

$$207,200$

Average$-$cost method ending inventory $=$

$$,16,800$

Requirement $2.$ Using the FIFO method, compute the cost of goods sold and ending inventory for the year.

FIFO method cost of goods sold $=$

FIFO method ending inventory $=$