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 Total direct materials purchases budgeted for September $31,730 $6,660 $123,750 $162,140 Estimated inventory, September 1 1,280 3,070 5,120 9,470 Desired inventory, September 30 3,110 2,830 7,460 13,400 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $44,200 $128,180 $172,380 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 $5,750 $3,280 $2,700 $11,730 Desired inventory, September 30 3,680 4,540 4,310 12,530 Work in process inventories: $3,510 1,960 Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: Indirect factory wages Depreciation of plant and equipment Power and light $82,300 12,580 5,790 3,200 103,870 Indirect materials Total Check My Work 5 more Check tty Workutes remaining Next ma Submit Assignment for Grading Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: DITII Direct labor Work in process inventory, September 30 CheckM MOR 5 ore Checkly Works remaining