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The following information was obtained from the records of Appleton Corporation during 2018. Manufacturing Overhead was applied at a rate of 125 percent of direct labor dollars. Beginning value of inventory follows: Beginning Work in Process Inventory, $12,000. Beginning Finished Goods Inventory, $25,000. . During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. . Actual manufacturing overhead costs were $135,000. . Sales were $450,000. Adjusted Cost of Goods Sold was $325,000. Required: Use the preceding information to find the missing values in the following table: Item Amount $? Direct materials used Direct labor ? Manufacturing overhead applied 125,000 ? Total current manufacturing costs 12,000 Plus: Beginning work in process inventory Less: Ending work in process inventory ? Cost of goods manufactured ? 25,000 Plus: Beginning finished goods inventory Less: Ending finished goods inventory ? Unadjusted cost of goods sold ? Over/Underapplied overhead Adjusted cost of goods sold 325,000