$19-22$ Weighted$-$average method, assigning costs $($continuation of $19-21).$ For the data in Exercise $19-21,$ summarize total costs to account for; calculate 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 inventory. Required $19-23$ FIFO method, spoilage, equivalent units $($continuation of $19-21).$ Refer to the information in Exercise $19-21.$ Suppose MacLean Manufacturing Company uses the FIFO method of process costing instead of the weighted$-$average method. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column. Required $19-24$ FIFO method, assigning costs $($continuation of $19-23).$ For the data in Exer