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, $$8,000.$ Beginning Finished Goods Inventory, $$17,000.$During the period, Work in Process Inventory decreased by $20$ percent, and Finished Goods Inventory increased by $25$ percent.Actual manufacturing overhead costs were $$91,000.$Sales were $$417,000$Adjusted Cost of Goods Sold was $$316,000.$ Required:Use the preceding information to find the missing values in the following table: