Cost of Goods Sold BudgetThe controller of MingWare Ceramics Inc. wants to prepare a cost of goods sold budget for September. The controller assembled the following information for constructing the cost of goods sold budget:Direct materials: EnamelPaint Porcelain TotalTotal direct materials purchases budgeted for September$$36,780$ $$6,130$ $$145,500$ $$188,410$ Estimated inventory, September $11,2409504,2506,440$ Desired inventory, September $301,8901,0705,8708,830$ Direct labor cost:Kiln DepartmentDecorating DepartmentTotalTotal direct labor cost budgeted for September$$47,900$$$145,700$$$193,600$Finished goods inventories: DishBowl Figurine TotalEstimated inventory, September $1$$$5,780$ $$3,080$ $$2,640$ $$11,500$ Desired inventory, September $303,7102,6703,2909,670$ Work in process inventories: Estimated inventory, September $1$$$3,400$ Desired inventory, September $301,990$ Budgeted factory overhead costs for September: Indirect factory wages$ $81,900$ Depreciation of plant and equipment$14,300$ Power and light$5,200$ Indirect materials$4,100$ Total$$105,500$ Use the preceding information to prepare a cost of goods sold budget for September.MingWare Ceramics Inc.Cost of Goods Sold BudgetFor the Month Ending September $30$$$-$ Select $-$$$-$ Select $-$Direct materials:$$-$ Select $--$ Select $-$$$-$ Select $--$ Select $-$$$-$ Select $-$Direct laborfill in the blank $15-$ Select $--$ Select $-$$$-$ Select $--$ Select $--$ Select $-$$$-$ Select $--$ Select $-$$$-$ Select $-$