Cost of goods sold budget OBJ. 4 The controller of MingWare Ceramics Inc. wishes to prepare a cost of goods sold budget for September. The controller assembled the following information for constructing the cost of goods sold budget:

Direct materials: Enamel Paint Porcelain Total Total direct materials purchases budgeted for September $36,780 $6,130 $145,500 $188,410 Estimated inventory, September 1, 2016 1,240 950 4,250 6,440 Desired inventory, September 30, 2016 1,890 1,070 5,870 8,830 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $47,900 $145,700 $193,600 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1, 2016 $5,780 $3,080 $2,640 $11,500 Desired inventory, September 30, 2016 3,710 2,670 3,290 9,670 Work in process inventories:
Estimated inventory, September 1, 2016 $3,400 Desired inventory, September 30, 2016 1,990 Budgeted factory overhead costs for September:
Indirect factory wages $ 81,900 Depreciation of plant and equipment 14,300 Power and light 5,200 Indirect materials 4,100 Total $105,500 Use the preceding information to prepare a cost of goods sold budget for September 2016.