superior corp. applies manufacturing overhead to production at 65% of direct labor cost. during the year ended 20xx, manufacturing overhead of $129,220 was applied to production; actual manufacturing overhead was $156,500. ending work in process inventory was $22,440 and ending finished goods inventory was $31,020. work in process inventory increased by 20% during the year and finished goods inventory increased by 10% during the year. unadjusted cost of goods sold was $574,300. complete the following schedule: