The controller of Ming Ware Ceramics Inc. wishes to prepare a cost of goods sold budget for September. The controller assembled the following information for constructing the cost of goods sold budget: Direct materials: Enamel Paint Porcelain Total $32,590 $6,840 $127,100 $166,530 Total direct materials purchases budgeted for September Estimated inventory, September 1 Desired inventory, September 30 1,870 4,490 7,480 13,840 3,020 2,750 7,250 13,020 Direct labor cost: Kiln Department Decorating Department Total $45,240 $131,200 $176,440 Dish Bowl Figurine Total $6,140 $3,500 $2,890 $12,530 3,930 4,850 4,610 13,390 Total direct labor cost budgeted for September Finished goods inventories: Estimated inventory, September 1 Desired inventory, September 30 Work in process inventories: Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: $3,750 2,090 Indirect factory wages $79,100 13,710 Depreciation of plant and equipment Power and light Indirect materials 4,890 3,000 Total 100,700 Use the preceding information to prepare cost of goods sold budget for September. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Use the preceding information to prepare a cost of goods sold budget for September. For those boxes in which you must enter subtracted or negative numbers use a minus sign. MingWare Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Finished goods inventory, September 1 $ Direct materials: $ $ minist $ Direct labor Work in process inventory, September 30 $ $