Oscar Corp. applies manufacturing overhead to production at 130% of direct labor cost. During 2015, manufacturing overhead of $155,870 was applied to production; actual manufacturing overhead was $199,900. Beginning Work in Process Inventory was $19,500 and ending Work in Process Inventory was $23,500. Beginning Finished Goods Inventory was $40,300, ending Finished Goods Inventory was $37,700. Sales for 2015 were $580,000, yielding a $115,400 gross profit. Complete the following schedule: Item Amount Direct Materials Used in Production Direct Labor Manufacturing Overhead Applied Current Manufacturing Costs Beginning Work in Process Inventory Ending Work in Process Inventory Cost of Goods Manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Overhead Adjustment Adjusted Cost of Goods Sold