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, $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 $87,000.
• Sales were $414,000
• Adjusted Cost of Goods Sold was $319,000.

Required:

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

\begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Item } & Amount \\ \hline Direct Materials Used & \\ \hline Direct Labor & \\ \hline Manufacturing Overhead Applied & \\ \hline Total Current Manufacturing Costs & \\ \hline Plus: Beginning Work in Process Inventory & \\ \hline Less: Ending Work in Process Inventory & \\ \hline Cost of Goods Manufactured & \\ \hline Plus: Beginning Finished Goods Inventory & \\ \hline Less: Ending Finished Goods Inventory & \\ \hline Unadjusted Cost of Goods Sold & \\ \hline Over/Underapplied overhead & \\ \hline Adjusted Cost of Goods Sold & \\ \hline \end{tabular}