Sleep Tight, Inc., manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $39,000, $33,000 and $25,000 respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $42,000, $36,000 and $20,000 respectively. Direct materials purchases were $570,000, direct labor was $236,000 for the year, and factory overhead was $159,000. Prepare a cost of goods sold budget for Sleep Tight,