Item Amount Direct Materials Used Direct Labor Manufacturing Overhead Applied 83.000 Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory 9,000 Less: Ending Work in Process Inventory Cost of Goods Manufactured Plus: Beginning Finished Goods Inventory 13,000 Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Over/Underapplied overhead Adjusted Cost of Goods Sold S 309,000