Pikachu Company applies manufacturing overhead to production at 95% of direct labor cost. During the year ended 20xx, manufacturing overhead of $238,545 was applied to production; actual manufacturing overhead was $188,800. Beginning Work in Process Inventory was $23,800, and beginning Finished Goods Inventory was $43,600. Work in Process Inventory decreased by 25% during the year and Finished Goods Inventory decreased by 20% during the year. Adjusted Cost of Goods Sold was $622,700 for the year ended 20xx. Complete the following schedule: Item Direct Materials Used in Production Direct Labor Manufacturing Overhead Applied Current Manufacturing Costs Beginning Work in Process Inventory Ending Work in Process Inventory Cost of Goods Manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Unadjusted Cost of Goods Sold: Overhead Adjustment Adjusted Cost of Goods Sold Amount 0