Spencer Company's inventory records for the most recent year contain the following data: (Click the icon to view the data) Spencer Company sold a total of 21,100 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 = Average-cost method ending inventory = Spencer Company's inventory recoeds for the most recent year contain the following data: (Click the icon to view the data.) Spencer Company sold a total of 21,100 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 por unit to the nearest cont) Average-cost method cost of goods sold = Average-cost method ending inventory =