Cost of Goods Sold Budget The controller of Planhlo Ceramics Inc. wishing to prepare a cost of goods sold budget for April. The controller assembled the following information for constructing the cost o poods sold Enamel Direct materials Paint Porcelain Total Total direct materials purchases budgeted for April $35,000 $6,000 $140,000 S181.000 Estimated inventory, April 1 9,250 13,000 Desire inventory, April 30 3.200 1,000 10.00 15.000 Direct labor cost: Kiln Department Decorating Department Total Total director cost budgeted for April S000 5162,000 5200.000 Budgeted factory overhead costs for April: Indirect factory wages 571 500 Depreciation of plant and equipment 19.000 Indirect materia $10,000 Work in process inventories Estated inventory Art 1 $11.400 Desired Inventory, April 30 9,500 inished goods inventories: Dish Bowl Figurine Total Estimated Inventory, April 1 $4,500 $3,000 $2,500 $10,000 Desired inventory, April 30 4,000 750 1,250 6,000 Use the preceding information to prepare a cost of goods sold budget for April PUEBLO CERAMICS INC. Cost of Goods Sold Budget For the Month Ending April 30 Fished goods inventory, April 1 Derect materials: Cost of direct materials available for use Heshed goods inventory, April 1 assignment-takinprogress=false Direct materials: Cost of direct materials available for use Cost of direct materials placed in productions Total manufacturing costs Total work in process during the period Cost of goods manufactured Cost of direct materials available for use JIJINUL Cost of direct materials placed in production Total manufacturing costs Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold