Sleep Tight, Inc., manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were 540,000 , 531,000 , and $24,000, respectively. The desired inventories on December 31 for finished goods, work in process, and materials were 543,000,$33,000, and $20,000, respectively. Direct materials purchases were $550,000, direct labor was $213,000 for the year, and factory overhead was $158,000. Prebare a cost of goods sold budget for Sleep Tight, Inc