5. Good Night manufactures comforters. The estimated inventories on January 1 for finisaca goods, work in process, and materials were $51,000, $28,000, and $33.000, respectively The desired inventories on December 31 for finished goods, work in process, and made were $48,000, $35,000, and $29,000, respectively. Direct material purchases were $35 Direct labor was $252,000 for the year. Factory overhead was $176,000. Prepare a costo goods sold budget for Good Night, Inc