The four steps necessary to complete a cost of production report in a process cost system are

1. allocate costs to units transferred out and partially completed units
2. determine the units to be assigned costs
3. determine the cost per equivalent unit
4. compute equivalent units of production

The correct ordering of the steps is

a.2, 3, 4, 1

b.4, 2, 3, 1

c.2, 3, 1, 4

d.2, 4, 3, 1