Pikachu Company applies manufacturing overhead to production at 110% of direct labor cost. During the year ended 208, manufacturing overhead of $86,570 was applied to production; actual manufacturing overhead was $110,700. Beginning Work in Process Inventory was $13,400 and beginning Finished Goods Inventory was $35,700. Work in Process Inventory increased by 15% during the year and Finished Goods Inventory decreased by 20% during the year. Sales for the year ended 20xx were $450,800, ylelding a $129,100 gross profit. Complete the following schedule