FIFO method, Packaging Department (continuation of 18-31). Refer to the information in Problem 18-32 except for the transferred-in costs for May, which equal the total cost of good units completed and transferred out in May from the Cleaning Department, which were calculated in Problem 18-31 using the FIFO method of process costing. For the Packaging Department, use the FIFO method to summarize total costs to account for, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.