- Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars. - Beginning value of inventory follows: - Beginning Work in Process Inventory, $7,000. - Beginning Finished Goods Inventory, $12,000. - During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. - Actual manufacturing overhead costs were $90,000. - Sales were $408,000 - Adjusted Cost of Goods Sold was $312,000. Required: Use the preceding information to find the missing values in the following table