Analyze the items used in a Statement of Income by the direct or variable costing method required by Brazilian legislation. Check the correct order...

Analyze the items used in a Statement of Income by the direct or variable costing method required by Brazilian legislation. Check the correct order of the steps CUS to allocate production costs treated as costs only of production, made by the fiscal to analyze the market where the company is located and to make essential decisions for the future.
1. Sales revenue
2. Deductions from gross revenue
3. Sales revenue
4. Variable cost of goods sold
5. Contribution margin - variable expenses
6. Fixed manufacturing expenses
7. Result
Choose the option that presents the correct order of the steps:


a) 1, 2, 3, 4, 5, 6, 7
b) 1, 3, 2, 4, 5, 6, 7
c) 1, 3, 2, 5, 4, 6, 7
d) 1, 3, 2, 5, 6, 4, 7