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	$37,520		$7,880		$146,330		$191,730
Estimated inventory, September 1	1,500		3,600		6,000		11,100
Desired inventory, September 30	3,370		3,070		8,090		14,530
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for September	$49,410		$143,290				$192,700
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, September 1	$5,990		$3,410		$2,820		$12,220
Desired inventory, September 30	3,830		4,730		4,490		13,050
Work in process inventories:
Estimated inventory, September 1	$3,650
Desired inventory, September 30	2,040
Budgeted factory overhead costs for September:
Indirect factory wages	$76,500
Depreciation of plant and equipment	13,340
Power and light	4,700
Indirect materials	3,460
Total	98,000

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
Finished goods inventory, September 1			$
Work in process inventory, September 1		$
Direct materials:
Direct materials inventory, September 1	$	11,100
Direct materials purchases		191,730
Cost of direct materials available for use	$
Direct materials inventory, September 30
Cost of direct materials placed in production	$
Direct labor
Factory overhead
Total manufacturing costs
Total work in process during the period		$
Work in process inventory, September 30
Cost of goods manufactured
Cost of finished goods available for sale			$
Finished goods inventory, September 30
Cost of goods sold			$