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 $$30,580$ $$6,420$ $$119,260$ $$156,260$

Estimated inventory, September $11,9204,6107,68014,210$

Desired inventory, September $303,4703,1608,33014,960$

Direct labor cost: Kiln Department Decorating Department Total

Total direct labor cost budgeted for September $$45,350$ $$131,520$ $$176,870$

Finished goods inventories: Dish Bowl Figurine Total

Estimated inventory, September $1$ $$5,570$ $$3,170$ $$2,620$ $$11,360$

Desired inventory, September $303,5604,4004,18012,140$

Work in process inventories:

Estimated inventory, September $1$ $$3,400$

Desired inventory, September $301,890$

Budgeted factory overhead costs for September:

Indirect factory wages $$75,700$

Depreciation of plant and equipment $10,500$

Power and light $5,910$

Indirect materials $3,120$

Total $95,230$

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 $30$

$$-$ Select $-$

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Direct materials:

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Direct labor fill in the blank $15$

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$$-$ Select $-$

Work in process inventory, September $30$ fill in the blank $22$

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