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

. 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, $12,000.

During the period, Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent.

Actual manufacturing overhead costs were $89,000.

Sales were $408,000.

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 labor
Manufactoring Overhead Applied	85,000
Total Current Manufactoring Costs
Plus: Begining work in process inventory	9,000
Less: Ending Work in process inventory
Cost of goods manufactured
Plus: Beginning finished goos inventory	12,000
Less: Ending Finished goods inventory
Unadjusted cost of goods sold
Overhead Adjustment
Adjusted Cost of Goods Sold	$319,000