In the data flow diagram below,which process happens first? 
Definitions:
Unit Product Cost
The total expense incurred to manufacture or produce one unit of a product, including direct materials, labor, and overhead costs.
Variable Manufacturing Overhead
These are costs that vary with production volume, such as utilities for the production plant or materials.
Net Operating Income
The total revenue from operations minus the operating expenses, exclusive of taxes and interest, in a different phrasing.
Variable Manufacturing Overhead
Costs of manufacturing that vary directly with the level of production, such as utilities for the manufacturing plant.
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