Requirement 5. Calculate the budgeted cost of goods sold for blue rugs under each sales assumption. (For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.)\ Begin by (a) completing the cost of goods sold budget assuming sales of rugs, and then (b) complete a cost of goods sold budget assuming sales of rugs.\ Cost of Goods Sold Budget\ \ (a) 250,000\ units\ Beginning finished goods inventory\ 0\ Direct materials used\ 50,182,720\ Direct manufacturing labor\ Manufacturing overhead\ \ Cost of goods manufactured\ \ Cost of goods available for sale\ \ Deduct ending finished goods inventory\ \ Cost of goods sold