St Onge, Inc

Multiple Choice

St. Onge, Inc. uses a process-costing system. A newly-hired accountant identified the following procedures that must be performed by the close of business on Friday:
1-Calculation of equivalent units
2-Analysis of physical flows of units
3-Assignment of costs to completed units and units still in process
4-Calculation of unit costs
Which of the following choices correctly expresses the proper order of the preceding tasks?

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