Daoming Si Company. applies manufacturing overhead to production at 70% of direct labor cost. During the year ended 2020, manufacturing overhead of $139,300 was applied to production; actual manufacturing overhead was $157,800. Ending Work in Process Inventory was $21,735 and ending Finished Goods Inventory was $34,200. Work in Process Inventory Increased by 15% during the year and Finished Goods Inventory Increased by 20% during the year. Unadjusted Cost of Goods Sold was $574,300. Complete the following schedule: Item 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 Amount