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, $7,000. Beginning Finished Goods Inventory, $15,000. During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. Actual manufacturing overhead costs were $85,000. Sales were $413,000 Adjusted Cost of Goods Sold was $311,000. Required: Use the preceding information to find the missing values in the following table: Direct Materials Used Direct Labor Item 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 LA Amount 78,000 78,000 7,000 15,000 311,000