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. $7,000 - Beginning Finished Goods Inventory, $14,000 During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent Actual manufacturing overhead costs were $86,000 Sales were $413,000 . Adjusted Cost of Goods Sold was $317,000 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 83,000 7,000 Plus: Beginning Work in Process Inventory Less: Ending Work in Process Inventory Cost of Goods Manufactured 14,000 Plus: Beginning Finished Goods Inventory Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment Adjusted Cost of Goods Sold S 317,000