As per the flowchart of typical cost flows distributed in one of our classes in January, what is the proper ordering of these following lists of cost components in terms of cost flows? a. Factory labour; Manufacturing overhead; Raw Materials inventory; Finished Goods Inventory; Cost of Goods Sold b. Manufacturing overhead; Work in process Inventory; Finished Goods Inventory; Cost of Goods Sold c. Work in Process Inventory; Factory Labour; Direct Materials; Cost of Goods Sold; Finished Goods Inventory d. Direct Materials; Manufacturing overhead; Finished Goods Inventory; Cost of Goods Sold e. As per the diagram distributed in class, the cost flows vary depending upon whether a just-in-time system is in place versus a Lean Manufacturing System