Sleep Tight, Inc., manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $38,000,$35,000, and $24,000, respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $41,000,$36,000, and $19,000, respectively. Direct materials purchases were $550,000, direct labor was $244,000 for the year, and factory overhead was $152;000. Prepare a cost of goods sold budget for Sleep Tiaht. Ine