Q3. The KK Company reports the following data for December: Production Product A 20,000 units Product B 16,000 units Production costs per unit Direct Materials Direct labour Rs=8 Rs=6 20 40 Applied overhead 14 28 Rs=42 Rs=74 Sales price per unit Beginning inventories in units Ending inventories in units Rs=60 Rs=100 2,000 units 1800 units 4,000 units 200 units Actual factory overhead was $180,000; factory overhead is applied at a rate of $0.70 per direct labour dollar. Over or under applied factory overhead is closed to the costs of goods sold account. Marketing and Administrative expenses were $100,900. Required: a. over or under applied factory overhead b. Cost of goods manufactured c. Cost of goods sold. d. Operating income.