Direct Labor Beginning Finished goods inventory Ending Finished goods inventory Total Manufacturing costs Applied to Jobs Raw [direct] Materials Used in Production Beginning Work in Process Inventory Ending Work in Process inventory UNDERapplied overhead $ 60,000 $ 15,000 $ 25,000 $180,000 $40,000 $ 30,000 $ 60,000 $ 6,000 Required 1. IN GOOD FORM, prepare Work In Process and Finished Goods Inventory schedules resulting in an amount for Unadjusted Cost of Goods Sold. 2. Use the amount of Unapplied Overhead in determining the final amount of Cost of Goods Sold. EmilyAnne Company Inventory Schedules and Cost of Goods Sold Beginning Work-In-Process Inventory $30,000 Cost of Goods Manufactured Unadjusted Cost of Goods Sold Cost of Goods Sold