02 Pikachu Company applies manufacturing overhead to production at 145% of direct labor cost. During the year ended 20xx, manufacturing overhead of $172,840 was applied to production; actual manufacturing overhead was $200,100. Beginning Work in Process Inventory was $18,300 and ending Work in Process Inventory was $24,000. Beginning Finished Goods Inventory was $40,900, ending Finished Goods Inventory was $37,300. Sales for the year ended 20xx were $581,600, yielding a $115,500 gross profit. Complete the following schedule: Item Direct Materials Used in Production Direct Labor Manufacturing Overhead Applied Current Manufacturing Costs Beginning Work in Process Inventory Ending Work in Process Inventory Cost of Goods Manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment Adjusted Cost of Goods Sold Amount 0