Superior Corp. applies manufacturing overhead to production at 75% of direct labor cost. During 20x5, manufacturing overhead of $150,000 was applied to production; actual manufacturing overhead was $156,000. Ending Work in Process Inventory was $22,000 and ending Finished Goods Inventory was $36,000. Work in Process Inventory increased by 10% during the year and Finished Goods Inventory increased by 20% during the year. Unadjusted Cost of Goods Sold was $575,000.Complete the following schedule:Items AmountDirect Materials Used in Production Direct Labor Manufacturing Overhead Applied Current Manufacturing Cost 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 Adjustments Adjusted Cost of Goods Sold