Christine Corp. applies manufacturing overhead to production at 90% of direct labor cost. During 2015, manufacturing overhead of $225,810 was applied to production; actual manufacturing overhead was $189,000. Beginning Work in Process Inventory was $24,800, and beginning Finished Goods Inventory was $45,000. Work in Process Inventory decreased by 15% during the year and Finished Goods Inventory decreased by 10% during the year. Adjusted Cost of Goods Sold was $622,800 for 2015.

Complete the following schedule:

Direct material	?
Direct labor	250,900
Manufacturing Overhead	225810
Current Manufacturing costs
Beg Work in process	24,800
End Work in process	21,800
Cost of goods manufactured
Beg finished goods inventory	45,000
ending finished goods inventory	40,000
unadjusted Cost of goods sold
Adjusted overhead	36,810