The following information was obtained from the records of Appleton Corporation during 2013.

	Manufacturing Overhead was applied at a rate of 125 percent of direct labor dollars.
	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: