What is the chronological order of the material cost flows through the subsidiary records? a. Materials Ledger Card, Receiving Reports, Requisitions, Job Cost Sheets Requisitions, Job Cost Sheets, Receiving Reports, b. Materials Ledger Card Receiving Reports, Materials Ledger Card, Requisitions, Job Cost Sheets Job Cost Sheets, Receiving Reports, c. Materials Ledger Card, Requisitions Receiving Reports, Requisitions, d. Materials Ledger Card, Job Cost Sheets