Cost of goods sold statement; unit cost The records of Reinecke, Inc., show the following information as of march 31, 19B Material used.. $193,000 Direct labor.. . 290,000 Indirect labor. 46,000 Light and power. 4,260 Depreciation. 4,700 Repairs to machinery.. 5,800 Miscellaneous factory overhead 29,000 Work in process inventory, April 1,19A.. 41,200 Finished goods inventory, April 1,19A. 34,300 Work in process inventory March 31, 19B 42,500 Finished goods inventory March 31, 19B. 31,500 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 amount of over-or under applied factory overhead if the company applies factory over head on the basis of 30% of direct labor cost