budget: Work in process Inventoriest Estimated inventory, September 1 Desired inventary, Feptember 30 Budgeted factery overhead costs for Septembert \begin{tabular}{lr} \hline Indirect factery wages & 175,300 \\ Depreciation of plant and equipment & 13,510 \\ Power and light & 4,810 \\ Indirect materials & 3,290 \\ \hline Total & 96,910 \\ \end{tabular} Use the preceding informstion to prepare a cost of goods sold budget for September. For those boxes in which you must enter subtracted or negative numbers use a minus sign