Superior Corp. applies manufacturing overhead to production at 60% of direct labor cost. During the year ended 20x, manufacturing overhead of $118,860 was applied to production; actual manufacturing overhead was $157.000. Ending Work in Process Inventory was $22,800 and ending Finished Goods inventory was $33,960. Work in Process Inventory increased by 20% during the year and Finished Goods inventory increased by 20% during the year. Unadjusted Cost of Goods Sold was $573,200 Complete the following schedule: \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ Item } \\ \hline Direct Materials Used in Production \\ \hline Direct Labor \\ \hline Manufacturing Overhead Applied \\ \hline Current Manufacturing Costs \\ \hline Beginning Work in Process Inventory \\ \hline Ending Work in Process Inventory \\ \hline Cost of Goods Manufactured \\ \hline Beginning Finished Goods Inventory \\ \hline Ending Finished Goods Inventory \\ \hline Unadjusted Cost of Goods Sold \\ \hline Overhead Adjustment \\ \hline Adjusted Cost of Goods Sold \\ \hline \end{tabular}