Gamma Foods Company produces canned goods. During the production process in June 2024, 10,000 units were started, and 9,000 units were completed and transferred out. Of the 9,000 completed units, 8,500 units were deemed saleable, and 500 units were considered defective and scrapped. Calculate the equivalent units of production for both completed and spoiled units. Determine the percentage of spoiled units and the cost per equivalent unit considering the spoiled units.