Windy Company manufactures surfboard bags in a one-department process: Design and Manufacturing. The Design and Manufacturing Department uses weighted-average costing method. The following tables summarizes units and costs for this department: 1. Design and Manufacturing Inventory in Units Table for November 2022 (Weightedaverage) 2. Design and Manufacturing Inventory Costs Table for November 2022 Required: 2. Applied the five steps in a process costing system, assuming that Windy use FIFO cost method