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 periodFinished goods inventory, September 1 $Finished goods inventory, September 1Cost of direct materials available for useDirect laborFactory overheadTotal work in process during periodWork in process inventory, September 1Work in process inventory, September 1 $Work in process inventory, September 1 Direct materials: Cost of direct materials available for useDirect laborDirect materials inventory, September 1Direct materials inventory, September 30Total work in process during periodDirect materials inventory, September 1$Direct materials inventory, September 1 Cost of direct materials available for useDirect laborDirect materials purchasesFinished goods inventory, September 30Total work in process during periodDirect materials purchasesDirect materials purchases Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal manufacturing costsCost of direct materials available for use$Cost of direct materials available for use Less cost of goods manufacturedLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 1Less total work in process during periodLess direct materials inventory, September 30Less direct materials inventory, September 30 Cost of direct materials placed in productionCost of goods soldFactory overheadFinished goods inventory, September 1Finished goods inventory, September 30Cost of direct materials placed in production$Cost of direct materials placed in production 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 30Factory overheadFactory overhead Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal manufacturing costsTotal manufacturing costs Total manufacturing costs Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the periodTotal work in process during the period $Total work in process during the period Less direct laborLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 1Less work in process inventory, September 30Less work in process inventory, September 30 Less work in process inventory, September 30 Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the periodCost of goods manufactured Cost of goods manufacturedCost 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 1Cost of finished goods available for sale $Cost of finished goods available for saleLess direct laborLess direct materials inventory, September 30Less factory overheadLess finished goods inventory, September 30Less work in process inventory, September 30Less finished goods inventory, September 30 Less finished goods inventory, September 30Cost of direct materials available for useCost of finished goods available for saleCost of goods manufacturedCost of goods soldTotal work in process during the periodCost of goods sold $Cost of goods sold

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