Vaughn Enterprises is aptly named because of its signature item-chewing gum! The owners started the business years ago when no existing gum had the right flavor and texture combination. After years of perfecting the process, they had a finely tuned operation. This year, Vaughn's main processing department reported the following activity and costs. All DM resources are added to Vaughn's processing department at the beginning of processing. Conversion costs are added evenly throughout the process. Complete Steps 1-5 of the template for Waterway Enterprises this year using the FIFO method of process costing, clearly labeling the following. (Round cost per equivalent unit to 2 decimal places, e.g. 15.25.) - Equivalent units of production for both DM and conversion costs. - The cost per equivalent unit for both DM and conversion costs. - The total cost of units completed and the total cost of units in ending WIP Inventory