The Five Steps of the Process Costing Procedure Are Scrambled

The five steps of the process costing procedure are scrambled below: 1. Assign total costs to units completed and to units in ending WIP inventory.
2) Summarize total costs to account for.
3) Compute the cost per equivalent unit.
4) Summarize the flow of physical units.
5) Compute output in terms of equivalent units.
The correct order for these steps is:

A) 3, 1, 4, 2, 5.
B) 5, 3, 1, 4, 2.
C) 2, 4, 5, 1, 3.
D) 4, 5, 2, 3, 1.