Daoming Si Company. applies manufacturing overhead to production at 145% of direct labor cost. During the year ended 2020, manufacturing overhead of $172,840 was applied to production; actual manufacturing overhead was $199,500. Beginning Work in Process Inventory was $19,700 and ending Work in Process Inventory was $22,200. Beginning Finished Goods Inventory was $40,100, ending Finished Goods Inventory was $38,300. Sales for the year ended 2020 were $580,500, yielding a $116,300 gross profit. Complete the following schedule: Item Amount Direct Materials Used in Production Direct Labor 172,840 Manufacturing Overhead Applied Current Manufacturing Costs 172,840 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