On February 7, 2018, a manager for Nile Company was asked to create a report related to Nile's manufacturing operations during 2017. In order to create the report, the manager looked in the financial records for the beginning and ending balances for the three inventory accounts as of December 31, 2017 and came up with the following: Beginning End of of Year Year $45,000 $10,000 Raw materials inventory Work in process inventory $42,000 $38,000 Finished goods inventory $51,000 $78,000 The report also indicated that all raw materials entered into production during 2017 were direct materials The manager gathered additional other information related to 2017 as follows: Actual manufacturing overhead Administrative expenses Applied manufacturing overhead Net operating income Purchases of raw material Selling expenses Total manufacturing costs $285,000 S120,000 S290,000 S32,000 $292,000 $143,000 $678,000 Unadjusted cost of goods sold" 5655,000 Cost of goods sold before the adjustment for the difference between actual manufacturing overhead and applied manufacturing overhead. The following information was not evident in Nile's records: . Raw materials used in production . Direct labor .Cost of good manufactured Adjusted cost of goods sold