Pikachu Company applies manufacturing overhead to production at 60% of direct labor cost. During the year ended 20xx, manufacturing overhead of $119,280 was applied to production; actual manufacturing overhead was $157,200. Ending Work in Process Inventory was $21,275 and ending Finished Goods Inventory was $35,280. Work in Process Inventory increased by 15% during the year and Finished Goods Inventory increased by 20% during the year. Unadjusted Cost of Goods Sold was $574,000. Complete the following schedule