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	$42,000		$8,820		$163,800		$214,620
Estimated inventory, September 1	2,040		4,900		8,160		15,100
Desired inventory, September 30	3,270		2,980		7,850		14,100
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$48,320		$140,130				$188,450
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1	$5,840		$3,330		$2,740		$11,910
Desired inventory, September 30	3,740		4,610		4,380		12,730
Work in process inventories:
Estimated inventory, September 1	$3,560
Desired inventory, September 30	1,990
Budgeted factory overhead costs for September:
Indirect factory wages	$78,000
Depreciation of plant and equipment	12,160
Power and light	5,420
Indirect materials	3,410
Total	98,990

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
Cost of direct materials available for use Direct labor Factory overhead Finished goods inventory, September 1 Total work in process during period			$__________
Cost of direct materials available for use Direct labor Factory overhead Total work in process during period Work in process inventory, September 1		$____________
Direct materials:
Cost of direct materials available for use Direct labor Direct materials inventory, September 1 Direct materials inventory, September 30 Total work in process during period	$__________
Cost of direct materials available for use Direct labor Direct materials purchases Finished goods inventory, September 30 Total work in process during period	___________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods manufactured Cost of goods sold Total manufacturing costs	$__________
Less cost of goods manufactured Less direct materials inventory, September 30 Less factory overhead Less finished goods inventory, September 1 Less total work in process during period	___________
Cost of direct materials placed in production Cost of goods sold Factory overhead Finished goods inventory, September 1 Finished goods inventory, September 30	$__________
Direct labor	___________
Direct materials inventory, September 1 Direct materials inventory, September 30 Factory overhead Total work in process during period Work in process inventory, September 30	___________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods manufactured Cost of goods sold Total manufacturing costs		___________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods manufactured Cost of goods sold Total work in process during the period		$___________
Less work in process inventory, September 30		____________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods manufactured Cost of goods sold Total work in process during the period			__________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods sold Total work in process during the period Work in process inventory, September 1			$_________
Less direct labor Less direct materials inventory, September 30 Less factory overhead Less finished goods inventory, September 30 Less work in process inventory, September 30			__________
Cost of direct materials available for use Cost of finished goods available for sale Cost of goods manufactured Cost of goods sold Total work in process during the period			$_________

*BULLETS ARE THE OPTIONS I HAVE FOR THAT BOX AND THE LINES ARE THE BOXES THAT NEED VALUES