The following information was obtained from the records of Appleton Corporation during 2018 Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollars. Beginning value of inventory follows: Beginning Work in Process Inventory. $10,000. Beginning Finished Goods Inventory. $10,000. . During the period. Work in Process Inventory decreased by 20 percent, and Finished Goods Inventory increased by 25 percent. Actual manufacturing overhead costs were $95.000. Sales were $411,000 Adjusted Cost of Goods Sold was $319,000. Required: Use the preceding information to find the missing values in the following table: Amount 89,000 L 10,000 Item Direct Materials Used Direct Labor 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 Overhead Adjustment Adjusted Cost of Goods Sold 10,000 $ 319,000