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, $8,000. Beginning Finished Goods Inventory, $13,000. 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 $406,000 Adjusted Cost of Goods Sold was $319,000. Required: Use the preceding information to find the missing values in the following table: Item Amount Direct Materials Used Direct Labor Manufacturing Overhead Applied 81,000 Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory 8,000 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 Adjusted Cost of Goods Sold 13,000 $ 319,000