The following information was obtained from the records of Appleton Corporation during 2018.

• Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars.
• Beginning value of inventory follows:
  • Beginning Work in Process Inventory, $7,000.
  • Beginning Finished Goods Inventory, $19,000.
• During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent.
• Actual manufacturing overhead costs were $88,000.
• Sales were $416,000
• Adjusted Cost of Goods Sold was $318,000.

Required:

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

Item	Amount
Direct Materials Used	$
Direct Labor
Manufacturing Overhead Applied	82,000
Total Current Manufacturing Costs	$
Plus: Beginning Work in Process Inventory	7,000
Less: Ending Work in Process Inventory
Cost of Goods Manufactured	$
Plus: Beginning Finished Goods Inventory	19,000
Less: Ending Finished Goods Inventory
Unadjusted Cost of Goods Sold
Overhead Adjustment
Adjusted Cost of Goods Sold	$318,000