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 $35,850 $7,530 $139,820 $183,200 Estimated Inventory, September 1 2,110 5,060 8,440 15,610 Desired Inventory, September 30 3,380 3,080 8,110 14,570 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $50,320 $157,530 $211,850 Finished goods Inventories Dish Bowl Figurine Total Estimated Inventory, September 1 $5,940 $3,390 $2,790 $12.120 Desired Inventory, September 30 3,800 4,690 4,460 12.950 Work in process inventories: Estimated Inventory, September 1 $3,620 Desired Inventory, September 30 2,020 Budgeted factory overhead costs for September Indirect foctory wages $80,800 Depreciation of plant and equipment 12,790 Power and light 5,550 3,050 Indirect materials S102,190 Total MingWare Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: $ Direct labor