Nicolet Corp. applies manufacturing overhead to production at 130% of direct labor cost. During 2008, manufacturing overhead of $155,480 was applied to production; actual manufacturing overhead was $199,900. Beginning Work in Process Inventory was $19,300 and ending Work in Process Inventory was $22,900. Beginning Finished Goods Inventory was $41,800, ending Finished Goods Inventory was $38,800. Sales for 2008 were $581,000, yielding a $116,500 gross profit.

Complete the following schedule (Input all amounts as positive values. Omit the "$" sign in your response):

Item	Amount
Direct materials used in production	$
Direct labor
Manufacturing overhead applied
Current manufacturing costs
Plus: Beginning Work in Process Inventory
Less: Ending Work in Process Inventory
Cost of goods manufactured
Plus: Beginning Finished Goods Inventory
Less: Ending Finished Goods Inventory
Unadjusted Cost of Goods Sold
Overhead adjustment
Adjusted Cost of Goods Sold	$