The controller of Moravian Ceramics Inc. wishes to prepare a cost of goods sold budget for April. 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 April 32450 4730 114240 151420

Estimated inventory, April 1^st, 2008 1150 2800 4330 8280

Desired inventory, April 30, 2008 2500 2050 6000 10550

Direct Labor Cost: Kiln Dept. Decorating Dept. Total

Total direct labor cost budgeted for April 37500 134400 171900

Finished goods inventories: Dish Bowl Figurine Total

Estimated inventory, Apr. 1, 2008 4280 2970 2470 9720

Desired inventory, April 30^th, 2008 3350 4150 3700 11200

Work in process inventories:

Estimated inventory, April 1, 2008 2800

Desired inventory, Apr 1, 2008 1750

Budgeted Factory overhead costs for April:

Indirect factory wages 55500

Depreciation of plant and equipment 12600

Power and light 4900

Indirect materials 3700

Total 76700

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Instructions:

Use the preceding information to prepare a cost of goods sold budget for April 2008