FIFO method, packaging department (continuation of 18-32). Refer to the information...

FIFO method, packaging department (continuation of 18-32). Refer to the information in Problem 18-33 except that the transferred-in costs of beginning work in process on May 1 are $33,090 (instead of $33,698). Transferred-in costs for May equal the total cost of good units completed and transferred out in May from the cleaning department, as calculated in Problem 18-32 using the FIFO method of process costing.

For the packaging department, use the FIFO method to summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.