Paint $36,780 1,240 1,890 $6,130 950 1,070 The controller of MingWare Ceramics Inc. wishes 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: Total direct materials purchases budgeted for September Estimated inventory, September 1 Desired inventory, September 30 Enamel Porcelain Total $145,500 $188,410 4,250 6,440 5,870 8,830 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $47,900 $145,700 $193,600 Finished goods inventories: Dish Bowl $5,780 $3,080 3,710 2,670 Figurine $2,640 3,290 Total $11,500 9,670 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 $3,400 1,990 $ 81,900 14,300 5,200 Indirect materials Total 4,100 $105,500 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.