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 $41,090 $209,970 1,590 Total direct materials purchases budgeted for September Estimated inventory, September 1 Desired inventory, September 30 Direct labor cost: $8,630 $160,250 3,820 6,360 2,960 7,800 Decorating Department 3,250 Kiln Department 11,770 14,010 Total Total direct labor cost budgeted for September $192,500 $49,360 Dish Finished goods inventories: Total $143,140 Bowl Figurine $3,060 $2,520 4,240 4,030 $5,370 $10,950 Estimated inventory, September 1 Desired inventory, September 30 Work in process inventories: 3,440 11,710 Estimated inventory, September 1 $3,280 1,830 Desired inventory, September 30 Budgeted factory overhead costs for September: $79,000 Indirect factory wages Depreciation of plant and equipment 11,440 Power and light 5,740 Indirect materials 3,150 Total 99,330 Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: Direct labor Work in process inventory, September 30