The four steps necessary to complete a cost of production report in process costing are as follows:

$1.$ 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$.4,2,3,1$

b$.2,3,1,4$

c$.2,4,3,1$

d$.2,3,4,1$