Christine Corp. applies manufacturing overhead to production at 90% of direct labor cost. During 2015, manufacturing overhead of $225,270 was applied to production; actual manufacturing overhead was $187,200. Beginning Work in Process Inventory was $24,400, and beginning Finished Goods Inventory was $44,800. Work in Process Inventory decreased by 20% during the year and Finished Goods Inventory decreased by 10% during the year. Adjusted Cost of Goods Sold was $623,300 for 2015. Complete the following schedule:

Item	Amount
Direct Materials Used in Production
Direct Labor
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	$623,300