The controller of MingWare Ceramics Inc. wishes 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	$38,250		$8,030		$149,180		$195,460
Estimated inventory, September 1	1,750		4,200		7,000		12,950
Desired inventory, September 30	3,090		2,810		7,420		13,320
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$45,380		$131,600				$176,980
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1	$5,150		$2,940		$2,420		$10,510
Desired inventory, September 30	3,300		4,070		3,860		11,230
Work in process inventories:
Estimated inventory, September 1	$3,140
Desired inventory, September 30	1,750
Budgeted factory overhead costs for September:
Indirect factory wages	$81,600
Depreciation of plant and equipment	14,310
Power and light	5,090
Indirect materials	3,350
Total	104,350

Use the preceding information to prepare a cost of goods sold budget for September. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

MingWare Ceramics Inc.
Cost of Goods Sold Budget
For the Month Ending September 30
			$
		$
Direct materials:
	$
	$
	$
Direct labor
		$
Work in process inventory, September 30
			$
			$