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	$39,100		$8,210		$152,490		$199,800
Estimated inventory, September 1	2,300		5,520		9,200		17,020
Desired inventory, September 30	2,790		2,540		6,700		12,030
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$48,330		$140,160				$188,490
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1	$6,170		$3,520		$2,900		$12,590
Desired inventory, September 30	3,950		4,870		4,630		13,450
Work in process inventories:
Estimated inventory, September 1	$3,760
Desired inventory, September 30	2,100
Budgeted factory overhead costs for September:
Indirect factory wages	$74,600
Depreciation of plant and equipment	14,350
Power and light	5,800
Indirect materials	3,180
Total	97,930

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

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 -
Cost of goods manufacturedDirect materials inventory, September 30Factory overheadFinished goods inventory, September 1Total 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 labor	fill 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 -
Work in process inventory, September 30		fill in the blank 22
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 -
Direct laborDirect materials inventory, September 30Factory overheadFinished goods inventory, September 30Work 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 -