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 $40,610 $8,530 $ 158,380 $207,520 Total direct materials purchases budgeted for September Estimated inventory, September 1 2,710 6,500 10,840 20,050 Desired inventory, September 30 2,950 2,680 7,080 12,710 Direct labor cost: Kiln Department Decorating Department Total $45,380 $131,600 $176,980 Total direct labor cost budgeted for September Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 $5,890 $3,360 $2,770 $12,020 Desired inventory, September 30 3,770 4,650 4,420 12,840 Work in process inventories: Estimated inventory, September 1 $3,590 Desired inventory, September 30 2,000 Budgeted factory overhead costs for September: Indirect factory wages $81,200 Depreciation of plant and equipment 11,350 Power and light 6,010 Indirect materials 3,470 Total 102,030 Ming Ware Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: $ $ Direct labor 10) Work in process inventory, September 30 $