Prepare a cost of goods sold budget for Warmfeet, Inc. They manufacture comforters. Assume the estimated inventories on January 1, 2010, for finished goods, work in process, and material were $51,000, $28,000 and $33,000 respectively. Also assume the desired inventories on December 31, 2010, for finished goods; work in process, and materials were $48,000, $35,000 and $29,000 respectively. Direct material purchases were $555,000. Direct labor was $252,000 for the year. Factory overhead was $176,000