Cost of Goods Sold Budget The controller of Pueblo Ceramics Inc. wishes to prepare a cost of goods sold budget for April. The controller assembled the following information for constructing the cost of goods sold budget: Direct materials: Paint Tital direct materials purchases budgeted for $31.390 16,590 Estimated inventory, April 4,610 Desired inventory, April 30 Direct labor cost: Total direct labor cost budgeted for Ar 1,450 3,140 Decor 42. Budgeted factory overhead costs for April: Indirect factury wages Depreciation of plant and equipment Power and light Indirect material 1320 Work in process inventories: Estimated inventory, April 1 $1,300 Desired inventory, April 30 1,790 Finished goods inventories: Dish Bowl Estimated entry, April 1 $5,250 12,990 Desired inventory, April 30 1.300 4,150 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 Finished goods inventory, April 1 Cost of direct materials available for use Cost of direct materials placed in production Total manufacturing costs Total work in process during the period Cost of goods manufactured Cast of fished goods available for Cost of goods sold 000