7. The controller of MingWare Ceramics Inc. wants 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	$33,700		$7,080		$131,430		$172,210
   Estimated inventory, September 1	2,490		5,980		9,960		18,430
   Desired inventory, September 30	2,630		2,390		6,310		11,330
   Direct labor cost:	Kiln Department		Decorating Department				Total
   Total direct labor cost budgeted for September	$50,290		$145,840				$196,130
   Finished goods inventories:	Dish		Bowl		Figurine		Total
   Estimated inventory, September 1	$5,660		$3,230		$2,660		$11,550
   Desired inventory, September 30	3,620		4,470		4,250		12,340
   Work in process inventories:
   Estimated inventory, September 1	$3,450
   Desired inventory, September 30	1,920
   Budgeted factory overhead costs for September:
   Indirect factory wages	$76,500
   Depreciation of plant and equipment	14,290
   Power and light	5,070
   Indirect materials	3,150
   Total	99,010

   Use the preceding information to prepare a cost of goods sold budget for September.

   MingWare Ceramics Inc.
   Cost of Goods Sold Budget
   For the Month Ending September 30
   			$
   		$
   Direct materials:
   	$
   	$
   	$
   Direct labor
   		$
   Less work in process inventory, September 30
   			$
   			$

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