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	$37,510		$7,880		$146,290		$191,680
Estimated inventory, September 1	2,020		4,850		8,080		14,950
Desired inventory, September 30	2,870		2,610		6,890		12,370
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$52,840		$153,240				$206,080
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1	$5,310		$3,030		$2,500		$10,840
Desired inventory, September 30	3,400		4,190		3,980		11,570
Work in process inventories:
Estimated inventory, September 1	$3,240
Desired inventory, September 30	1,810
Budgeted factory overhead costs for September:
Indirect factory wages	$74,500
Depreciation of plant and equipment	11,460
Power and light	5,430
Indirect materials	3,150
Total	$94,540

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