Dobson Manufacturing Company uses a job order cost system with manufacturing overhead applied to products on the basis of direct labor dollars. At the beginning of the most recent period, the company estimated its total direct labor cost to be $65,000 and its total manufacturing overhead cost to be $91,000. Several incomplete general ledger accounts show the transactions that occurred during the most recent accounting period which is given in second requirement. 1.Fill in the blanks Raw Materials Inventory Work in Process Inventory eginning Balance 15,000 80,000 Beginning Balance 30,000 200,000 'urchases 95,000 Direct Materials 70,000 inding Balance 30,000 Direct Labor $ 50,000 Applied Overhead 70,000 Ending Balance 20,000 Finished Goods Inventory Cost of Goods Sold eginning Balance 40,000 190,000 Unadjusted Cost of Goods Sold 190,000 lost of Goods Completed 200,000 Adjusted Cost of Goods Sold inding Balance 50,000 Sales Revenue Manufacturing Overhead 300,000 Indirect Materials 10,000 Applied Overhead Indirect Labor 15,00 Factory Depreciation 13,000