Arrange the steps of process costing from beginning and ending with the work-in-process inventory

A. Summarize total costs to account for work-in-process inventory

B. Compute output in terms of equivalent unit

C. Compute cost per equivalent unit

D. Summarize the flow of physical units (of output)

E. Assign total cost to units completed and to units in ending work in process.

Choose the correct answer from the options given below: