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:EnamelPaintPorcelainTotalTotal direct materials purchases budgeted for September$36,780 $6,130 $145,500 $188,410 Estimated inventory, September 11,240 950 4,250 6,440 Desired inventory, September 301,890 1,070 5,870 8,830 Direct labor cost:Kiln DepartmentDecorating DepartmentTotalTotal direct labor cost budgeted for September$47,900$145,700$193,600Finished goods inventories:DishBowlFigurineTotalEstimated inventory, September 1$5,780 $3,080 $2,640 $11,500 Desired inventory, September 303,710 2,670 3,290 9,670 Work in process inventories: Estimated inventory, September 1$3,400 Desired inventory, September 301,990 Budgeted factory overhead costs for September: Indirect factory wages$ 81,900 Depreciation of plant and equipment14,300 Power and light5,200 Indirect materials4,100 Total$105,500

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

Cost of direct materials available for useDirect laborFactory overheadFinished goods inventory, September 1Total work in process during period $- Select -Cost of direct materials available for useDirect laborFactory overheadTotal work in process during periodWork in process inventory, September 1 $- Select - Direct materials: Cost of direct materials available for useDirect laborDirect materials inventory, September 1Direct materials inventory, September 30Total work in process during period$- Select - Cost of direct materials available for useDirect laborDirect materials purchasesFinished goods inventory, September 30Total work in process during period- Select - Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal manufacturing costs$- Select - Less cost of goods manufacturedLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 1Less total work in process during period- Select - Cost of direct materials placed in productionCost of goods soldFactory overheadFinished goods inventory, September 1Finished goods inventory, September 30$- Select - Direct laborfill in the blank 15 Direct materials inventory, September 1Direct materials inventory, September 30Factory overheadTotal work in process during periodWork in process inventory, September 30- Select - Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal manufacturing costs - Select - Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the period $- Select - Less direct laborLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 1Less work in process inventory, September 30 - Select - Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the period - Select -Cost of direct materials available for useCost of finished goods available for saleCost of goods soldTotal work in process during the periodWork in process inventory, September 1 $- Select -Less direct laborLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 30Less work in process inventory, September 30 - Select -Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the period $- Select