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, $9,000. Beginning Finished Goods Inventory, $18,000. 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: Amount Direct Materials Used Direct Labor Manufacturing Overhead Applied 80,000 Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory 9,000 Less: Ending Work in Process Inventory Cost of Goods Manufactured Plus: Beginning Finished Goods Inventory Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment 18,000