lto: fix usage of timer in materialize_cgraph

	PR lto/107829

gcc/lto/ChangeLog:

	* lto.cc (materialize_cgraph): Call timevar_push before
	  materialization starts.
diff --git a/gcc/lto/lto.cc b/gcc/lto/lto.cc
index 3a9147b..3265a1d 100644
--- a/gcc/lto/lto.cc
+++ b/gcc/lto/lto.cc
@@ -137,6 +137,12 @@
     fprintf (stderr,
 	     flag_wpa ? "Materializing decls:" : "Reading function bodies:");
 
+  /* Start the appropriate timer depending on the mode that we are
+     operating in.  */
+  lto_timer = (flag_wpa) ? TV_WHOPR_WPA
+	      : (flag_ltrans) ? TV_WHOPR_LTRANS
+	      : TV_LTO;
+  timevar_push (lto_timer);
 
   FOR_EACH_FUNCTION (node)
     {
@@ -147,14 +153,6 @@
 	}
     }
 
-
-  /* Start the appropriate timer depending on the mode that we are
-     operating in.  */
-  lto_timer = (flag_wpa) ? TV_WHOPR_WPA
-	      : (flag_ltrans) ? TV_WHOPR_LTRANS
-	      : TV_LTO;
-  timevar_push (lto_timer);
-
   current_function_decl = NULL;
   set_cfun (NULL);