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	$36,780		$6,130		$145,500		$188,410
Estimated inventory, September 1, 2016	1,240		950		4,250		6,440
Desired inventory, September 30, 2016	1,890		1,070		5,870		8,830
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$47,900		$145,700				$193,600
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1, 2016	$5,780		$3,080		$2,640		$11,500
Desired inventory, September 30, 2016	3,710		2,670		3,290		9,670
Work in process inventories:
Estimated inventory, September 1, 2016	$3,400
Desired inventory, September 30, 2016	1,990
Budgeted factory overhead costs for September:
Indirect factory wages	$ 81,900
Depreciation of plant and equipment	14,300
Power and light	5,200
Indirect materials	4,100
Total	$105,500

Use the preceding information to prepare a cost of goods sold budget for September 2016. Enter all amounts as positive numbers.

MingWare Ceramics Inc.
Cost of Goods Sold Budget
For the Month Ending September 30, 2016
Finished goods inventory, September 1, 2016			$
Work in process inventory, September 1, 2016		$
Direct materials:
Direct materials inventory, September 1, 2016	$
Direct materials purchases
Cost of direct materials available for use	$
Less direct materials inventory, September 30, 2016
Cost of direct materials placed in production	$
Direct labor
Factory overhead
Total manufacturing costs
Total work in process during the period		$
Less work in process inventory, September 30, 2016
Cost of goods manufactured
Cost of direct materials available for use			$
Less finished goods inventory, September 30, 2016
Cost of goods sold			$