Delaware Chemical Company uses oll to produce two types of plastic products, p1 and p2. Delaware budgeted 26,800 barrels of od for purchase in June for $68 per barrel. Direct labor budgeted in the chemical process was $200,500 for June. Factory overhesd was budgeted at $328,000 during June. The inventorles on June 1 were estimated to be: The desired inventories on June 30 were: Delaware Chemical Company Cost of Goods Sold Budget For the Month Ending June 30