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The following information was obtained from the records of Appleton Corporation during 2018. Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars. Beginning value of inventory follows: Beginning Work in Process Inventory, $5,000. Beginning Finished Goods Inventory, $19,000. During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. Actual manufacturing overhead costs were $88,000. Sales were $408,000 Adjusted Cost of Goods Sold was $316,000. Required: Use the preceding information to find the missing values in the following table: Item Amount Direct Materials Used Direct Labor 82,000 5,000 Manufacturing Overhead Applied Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory Less: Ending Work in Process Inventory Cost of Goods Manufactured Plus: Beginning Finished Goods Inventory Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment Adjusted Cost of Goods Sold 19,000 $ 316,000