Beginning Finished Goods Inventory, $14,000. . During the period, Work in Process Inventory decreased by 2 . Actual manufacturing overhead costs were $91,000. .Sales were $414,000 Adjusted Cost of Goods Sold was $314,000. Required: Use the preceding information to find the missing values in the follo Item Direct Materials Used Direct Labor 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 Amount 86,000 7,000 14,000 $ 314,000