Direct materials: Work in process inventories: Estimated inventory, September 1 Desired iriventory, September 30 53,7602,100 Budgeted factory overhead costs for September: Indirect factory wages Deprecaation of plant and equipment Power and light. Indirect materials Total 581,300 12,520 MingWare Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Finished qoods inventory, September 1 Work in process inventory, September 1 Direct materials: Direct materials inventory, September 1 Direct materials purchases Cost of direct materials available for use Direct materials inventory, September 30 Cost of direct matenals placed in production Direct labor Factory overhead Total manufacturing costs Total work in process during the period Work in process inventory, September 30 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, September 30 Cost of coods sold