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, $9,000. . 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 $86,000. . Sales were $411,000 . Adjusted Cost of Goods Sold was $309,000. Required: Use the preceding information to find the missing values in the following table: Item Amount Direct Materials Used Direct Labor Manufacturing Overhead Applied 83.000 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 13,000 Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Over/Underapplied overhead Adjusted Cost of Goods Sold $ 309,000