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 $33,570 $7,050 $130,920 $171,540 Estimated inventory, September 1 2,730 6,550 10,920 20,200 Desired inventory, September 30 2,500 2,280 6,000 10,780 Direct labor cost: Kiln Department Total $53,460 Decorating Department $155,030 Bowl Figurine Total direct labor cost budgeted for September Finished goods inventories: $208,490 Dish Total $5,760 $3,280 $2,710 $11,750 Estimated inventory, September 1 Desired inventory, September 30 Work in process inventories: 3,690 4,550 4,320 12,560 $3,510 Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: 1,960 Indirect factory wages $79,200 Depreciation of plant and equipment 11,660 Power and light 6,030 Indirect materials 3,280 Total 100,170 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 ni into