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 $18,600$ 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.$)$ Using the average$-$cost method, the cost of goods sold is $ and the ending inventory is $ Requirements $1.$ Using the average$-$cost method, compute the cost of goods sold and ending inventory for the year. $2.$ Using the FIFO method, compute the cost of goods sold and ending inventory for the year. $3.$ Using the LIFO method, compute the cost of goods sold and ending inventory for the year.