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