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 $32,140 $6,750 $125,350 $164,240 Estimated inventory, September 1 1,220 2,930 4,880 9,030 Desired Inventory, September 30 2,850 2,590 6,840 12,280 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $44,850 $130,070 $174,920 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 $6,190 $3,530 $2,910 $12,630 Desired Inventory, September 30 3,960 4,890 4,640 13,490 Work in process inventories: Estimated Inventory, September 1 $3,780 Desired Inventory, September 30 2,100 Budgeted factory overhead costs for September: Indirect factory wages 579,700 Depreciation of plant and equipment 10,810 Power and light 4,780 Indirect materials 3,430 Total 98,720 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 use the preceding Thorman prepare to Boeror sepcemic FUTUSEST YOUTHSCERE aga vees minus sign Ming Ware Ceramics Inc. Cost of Goods Sold Budget For the Month Ending September 30 Direct materials: Direct labor Work in process inventory, September 30