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, $5,000. Beginning Finished Goods Inventory, $11,000. During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. Actual manufacturing overhead costs were $95,000. Sales were $400,000 Adjusted Cost of Goods Sold was $314,000. Required: Use the preceding information to find the missing values in the following table: Item Direct Materials Used Direct Labor Manufacturing Overhead Applied Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory 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 Over/Underapplied overhead Adjusted Cost of Goods Sold Amount 92,000 5,000 11,000 $ 314,000