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:

Total

100,990

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.

Cost of Goods Sold Budget The controller of Ming Ware 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 $39,220 $8,240 $152,960 $200,420 Total direct materials purchases budgeted for September Estimated inventory, September 1 2,510 6,020 10,040 18,570 Desired inventory, September 30 2,840 2,580 6,820 12,240 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $49,180 $142,620 $191,800 Dish Bowl Figurine Total Finished goods inventories: Estimated inventory, September 1 $5,820 $3,320 $2,740 $11,880 Desired inventory, September 30 3,720 4,600 4,370 12,690 Work in process inventories: $3,550 1,980 Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: Indirect factory wages Depreciation of plant and equipment $81,300 11,360 Power and light 5,190 Indirect materials 3,140 For the Month Ending September 30 $ Direct materials: $ $ Direct labor Work in process inventory, September 30 u $1 $