Markups......... 15 , 000 Markdowns.. ............. 30,000 Abnormal spoilage (theft and casualty loss) 12 , 500 17,500 Sales...... 109 , 500 Freight-In... ,000 - Sales returns...... ......................... 6 , 250 Markdown cancellations........ 7,500 Employee discounts. ............. 1, 250 Departmental Transfers-Out (Credit)...... 2, 000. . 3, 000 How much is the ending inventory using the Average cost method ? How much is the Cost of goods sold using the FIFO cost method