13 Daoming Si Company applies manufacturing overhead to production at 70% of direct labor cost. During the year ended 2020, manufacturing overhead of $139,230 was applied to production; actual manufacturing overhead was $156,500. Ending Work in Process Inventory was $23,760 and ending Finished Goods Inventory was $30,910. Work in Process Inventory increased by 20% during the year and Finished Goods Inventory increased by 10% during the year. Unadjusted Cost of Goods Sold was $574,900. Complete the following schedule: 5 points Item Amount Direct Materials used in Production 2 00:48:51 Direct Labor 97,461 139,230 236,691 23,760 21,637 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