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: Total direct materials purchases budgeted for September Estimated Inventory, September 1 Enamel Paint Porcelain Total $29,580 $6,210 $115,360 $151,150 Desired Inventory, September 30 1,630 2,940 3,910 6,520 12,060 2,680 7,060 12,680 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $53,320 $154,630 $207,950 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 Desired inventory, September 30 Work in process inventories: $5,130 $2,920 $2,410 $10,460 3,280 4,050 3,850. 11,180 Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: Indirect factory wages Depreciation of plant and equipment Power and light Indirect materials Total $3,130 1,740 $80,300 14,380 4,770 3,350 102,800 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 30 000 00 www. For the Month Ending September 30 Direct materials: Direct labor Work in process inventory, September 30 S OQO