The records of Reinecke Inc show the following information as of March 31, 19B. Material used ..................................... . $440000 Direct labor ........................................ . 290000 Indirect labor .......................................46000 Light and power ....................................4250 Depreciation ........................................4700 Repairs to machinery ..............................5800 Miscellaneous factory overhead ................ .29000 Work in process inventory April 1, 19 A ....... .41200 Finished goods inventory April 1, 19 A..........34300 Work in process inventory March 31, 19 B .... ..42500 Finished goods inventory March 31, 19B....... .31500 During the year 1800 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 overhead on the basis of 30% of direct labor cost.