The following information was obtained from the records of Appleton Corporation during 2016.

• Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars.
• Beginning value of inventory follows:
  • Beginning Work in Process Inventory, $6,000.
  • Beginning Finished Goods Inventory, $15,000
• During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent.
• Actual manufacturing overhead costs were $89,000.
• Sales were $412,000
• Adjusted Cost of Goods Sold was $306,000.

Required:

Use the preceding information to find the missing values in the following table:

Item Amount Direct Materials Used Direct Labor Manufacturing Overhead Applied Total Current Manufacturing Costs 84,000 Plus: Beginning Work in Process Inventory Less: Ending Work in Process Inventory 6,000 Cost of Goods Manufactured Plus: Beginning Finished Goods Inventory 15,000 Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment Adjusted Cost of Goods Sold $ 306,000