Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $$9,000,$ and work in process at the end of January is estimated to be $$10,500.$ For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Birding Homes & Feeders Inc.

Cost of Goods Sold Budget

For the Month Ending January $31$

Direct materials:

Cost of direct materials available for use

Cost of direct materials placed in production

Total manufacturing costs

Total work in process during period

Cost of goods manufactured

Cost of finished goods available for sale

Cost of goods sold