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 irventory for the yoar. (Round the average cost per unt to the nearest cent.) Average-cost method cost of goods sold = Averago-cost method ending inventory = Requirement 2 Using the FIFO method, compute the cost of goods sold and ending inventory for the year