Given the following information:Manufacturing Overhead was applied at a rate of

Given the following information:Manufacturing Overhead was applied at a rate of 100 percent of direct labor dollarsBeginning value of inventory follows: Beginning Work in Process Inventory $6000Beginning Finished Goods Inventory $18000During the period Work in Process Inventory decreased by 20 percent and Finished Goods Inventory increased by 25 percent.Actual manufacturing overhead costs were $93000Sales were $401000Adjusted Cost of Goods Sold was $310000Find the missing values:Direct Materials used ?Direct Labor ?Manufactured Overhead Applied 86000Total Current Manufacturing Costs ? Plus: begin WIP material6000 Less: ending WIP material?Cost of Goods Manufactured ?