The following information was obtained from the records of Appleton Corporation during 2018. . Manufacturing Overhead was applied at a rate of 125 percent of direct labor dollars. 0 Beginning value of inventory follows: . Beginning Work in Process Inventory, $12,000. . Beginning Finished Goods Inventory, $25,000. . During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. . Actual manufacturing overhead costs were $135,000. - Sales were $450,000. . Adjusted Cost of Goods Sold was $325,000. Required: Use the preceding information to find the missing values in the following table: item lmount Direct materials used $ ? Direct labor ? Manufacturing overhead applied 125,000 Total current manufacturing costs ? Plus: Beginning work in process inventory 12,000 Less: Ending work in process inventory ? Cost of goods manufactured ? Plus: Beginning nished goods inventory 25,000 Less: Ending finished goods inventory ? Unadjusted cost of goods sold ? OverfUnderapplied overhead 7 Adjusted cost of goods sold 325,000