The following information was obtained from the records of Appleton Corporation during the current year:

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 $$88,000.$

Sales were $$405,000$

Adjusted Cost of Goods Sold was $$319,000.$

What $is$:

Direct materials used, direct labor, manufacturing overhead applied, total current manufacturing costs, plus: beginning work $in$ progress inventory, less: ending work in progress inventory $,$ cost of goods manufactured, plus: beginning finished goods inventory $,$ less: ending finished goods inventory $,$ unadjusted cost of good sold, over$/$underappliedunder applied overhead, adjusted cost of goods sold