Christine Corp. applies manufacturing overhead to production at 85% of direct labor cost. During 2015, manufacturing overhead of $213,350 was applied to production; actual manufacturing overhead was $188,500. Beginning Work in Process Inventory was $23,600, and beginning Finished Goods Inventory was $45,000. Work in Process Inventory decreased by 10% during the year and Finished Goods Inventory decreased by 20% during the year. Adjusted Cost of Goods Sold was $621,600 for 2015. Complete the following schedule: Direct Materials Used in Porduction:

Direct Labor:

Manufacturing Overhead Applied:

Current Manufacturing Costs

Beginning WiP Inventory

Ending WiP Inventory

COGs Manufactured

Beginning Finished Goods Inventory

Ending Finished Goods Inventory

Unadjusted COGS

Overhead Adjustment

Adjusted COGS