3. Put the following in the order of the flow of manufacturing costs for a company (5 points) a. Closing under/overapplied factory overhead to cost of goods sold b. Materials purchased c. Factory labour used and factory overhead incurred in production d. Completed jobs moved to finished goods e. Factory overhead applied to jobs according to the predetermined overhead rate f. Materials requisitioned to jobs g. Selling of finished product h. Preparation of financial statements to determine gross profit 4. Problem Solution (5 points) Tantramar Shipbuilding Company had the following information available at its year end September 30, 2011. Accounts are listed in alphabetical order for the convenience of the bookkeeper. Advertising Expense Cost of Goods Sold Depreciation Expense Freight Out 15,000 476,500 41,000 7,500 Interest Revenue 11,000 Office Salaries Expense 65,000 Office Supplies 6,000 Office Supplies Expense Sales 7,500 750,000 12,800 25,700 Sales Discounts Sales Returns & Allowances Instructions: a. Calculate the gross profit margin for Tantramar. b. Calculate the profit from operations for Tantramar. c. Calculate the profit margin for Tantramar