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: Enamel Paint Porcelain Total Total direct materials purchases budgeted for April $29,920 $ $6,280 $116,690 $152,890 Estimated Inventory, April 1 2,590 6,220 10,360 19,170 Desired inventory, April 30 3,160 2,880 7,580 13,620 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for April $152,950 $205,690 $ Budgeted factory overhead costs for April: Indirect factory wages $79,900 Depreciation of plant and equipment 13,120 $52,740 Power and light 6,080 Indirect materials 3,030 Total $102,130 Work in process inventories: : Estimated inventory, April 1 $3,600 Desired Inventory, April 30 2,010 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, April 1 $5,900 $3,360 $2,770 $12,030 Desired inventory, April 30 3,780 4,660 4,430 12,870 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 Direct materials: Cost of direct materials available for use Qapapa Cost of direct materials placed in production $1 Total manufacturing costs Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale 000 jubio Cost of goods sold