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:

Sue peters is the controller at vroom, a car dealership. dale miller recently has been hired as the bookkeeper. dale wanted to attend a class in excel spreadsheets, so sue temporarily took over dale's duties, including overseeing a fund used for gas purchases before test drives. sue found a shortage in the fund and confronted dale when he returned to work. dale admitted that he occasionally uses the fund to pay for his own gas. sue estimated the shortage at $450. what should sue do?