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 $35,690 $7,490 $139,190 $182,370 Estimated inventory, September 1 2,530 6,070 10,120 18,720 Desired inventory, September 30 2,970 2,700 7,130 12,800 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for September $44,360 $128,640 $173,000 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 $5,310 $3,030 $2,500 $10,840 Desired inventory, September 30 3,400 4,190 3,980 11,570 Work in process inventories: Estimated inventory, September 1 $3,240 Desired inventory, September 30 1,810 Budgeted factory overhead costs for September: Indirect factory wages $78,700 Depreciation of plant and equipment 11,080 Power and light 5,720 Indirect materials 3,130 Total 98,630 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 00 Work in process inventory, September 30 no $ 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 $35,690 $ 7,490 $139,190 $182,370 Total direct materials purchases budgeted for September Estimated inventory, September 1 Desired inventory, September 30 2,530 6,070 10,120 18,720 2,700 7,130 12,800 2,970 Kiln Department Direct labor cost: Decorating Department Total $44,360 $128,640 $173,000 Total direct labor cost budgeted for September Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, September 1 $5,310 $3,030 $2,500 $10,840 3,400 4,190 3,980 11,570 Desired inventory, September 30 Work in process inventories: Estimated inventory, September 1 Desired inventory, September 30 Budgeted factory overhead costs for September: $3,240 1,810 Indirect factory wages $78,700 Depreciation of plant and equipment 11,080 Power and light 5,720 Indirect materials 3,130 Total 98,630