Direct materials: Enamel Paint Porcelain Total 540,880 $8.580 5159,430 $208,890 1,390 3,340 5,560 10,290 2,670 2,430 6,410 11,510 Kiln Department Total $42,040 Decorating Department $121,920 Bowl Figurine $3,270 $2,700 $163,960 Total Dish $5,740 $11,710 3,670 4,530 4,310 12,510 Total direct materials purchases budgeted for September Estimated inventory, September 1 Desired inventory, September 30 Direct labor cost: Total direct labor cost budgeted for September Finished goods inventories: Estimated inventory, September 1 Desired inventory, September 30 Work in process inventories: Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: Indirect factory wages Depreciation of plant and equipment Power and light Indirect materials $3,500 1,950 581,300 10,520 5,140 3,140 Total 100,100 Use the preceding information to prepare a cost of goods sold budget for September. For those boxes in which you must enter subtracted or negative numbers use a minus sign. MingWare Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: Direct labor bio Work in process inventory, September 30