Content Area Number the following in the order of the flow of manufacturing costs for a company. Line Item Description Number a. Close under- or overapplied factory overhead to Cost of Goods Sold b. Purchase materials c. Use factory labor and incur factory overhead in production d. Transfer completed jobs to finished goods e. Apply factory overhead to jobs according to the predetermined overhead rate f. Requisition materials to jobs g. Upon sale, move cost of finished product to Cost of Goods Sold