Cost of Goods Sold Statement; Unit Cost. The records of the Rein Corporation show the following information as of March 31, 19B: During the year 18,000 units were completed. Required: (1) A cost of goods sold statement for the year ended March 31,19B. (2) The unit cost of goods manufactured. 3) The company applies factory overhead on the basis of 30% of direct factory labor cost. Determine the amount of over- or underapplied factory overhead