Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value. Gary Manufacturing Company uses the FIFO method of process costing. (Click the icon to view the data.) Click the icon to view the equivalent unit computation.) Read the requirement. Begin by summarizing the total costs to account for. Data table Data table Requirement Summarize the total costs to account for; calculate the cost per equivalent unit for direct materials and conversion costs; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process