Superior Corporation applies manufacturing overhead to production at $70\%$ of direct labor cost. During the year ended $20$xx$,$ manufacturing overhead of $$139,930$ was applied to production; actual manufacturing overhead was $$156,700.$ Ending Work in Process Inventory was $$20,130,$ and ending Finished Goods Inventory was $$35,040.$ Work in Process Inventory increased by $10\%$ during the year and Finished Goods Inventory increased by $20\%$ during the year. Unadjusted Cost of Goods Sold was $$574,300.$

Complete the following schedule: $($Hint: Begin with unadjusted cost of goods sold and work forward and then backward.$)$