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 Average-cost method cost of goods sold = Average-cost method ending inventory = 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 = Data table