Sper Corporation's inventory records for its retail division show the following at May 31: (Click the icon to view the accounting records.) At May 31, 11 of these units are on hand. Read the requirements Requirement 1. Compute cost of goods sold and ending inventory, using each of the following four inventory methods: Begin by entering the number of units sold and number of units in ending inventory. Then calculate cost of goods sold and ending inventory using (a) specific identification, then (b) average cost, thon (c) FIFO, and finally (d) LIFO. (Round the average cost per unit to the nearest cent. Round all final answers to the nearest whole dollar.) Number of units 16 Cost of goods sold Ending Inventory (11) Requirements Data Table 1. Compute cost of goods sold and ending inventory, using each of the following methods: a. Specific identification, with seven $160 units and four $170 units still on hand at the end b. Average cost c. FIFO d. LIFO May 1 Beginning Inventory 10 unit @ $160 - $1,600 May 15 Purchase 5 units @ $1615805 May 26 Purchase 14 units 5170 $2,380