Sleep Tight, Inc., manufactures comforters. The estimated inventories on January $1$ for finished goods, work in process, and materials were $$40,000,$ $$30,000,$ and $$27,000,$ respectively. The desired inventories on December $31$ for finished goods, work in process, and materials were $$41,000,$ $$36,000,$ and $$22,000,$ respectively. Direct materials purchases were $$570,000,$ direct labor was $$237,000$ for the year, and factory overhead was $$147,000.$

Prepare a cost of goods sold budget for Sleep Tight, Inc.

Sleep Tight, Inc.

Cost of Goods Sold Budget

For the Year Ending December $31$