The controller of Pueblo 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	$35,000		$6,000		$140,000		$181,000
Estimated inventory, April 1	3,000		750		9,250		13,000
Desired inventory, April 30	3,200		1,000		10,800		15,000
Direct labor cost:	Kiln Department		Decorating Department				Total
Total direct labor cost budgeted for April	$38,000		$162,000				$200,000
Budgeted factory overhead costs for April:
Indirect factory wages	$71,500
Depreciation of plant and equipment	19,000
Power and light	12,300
Indirect materials	4,200
Total	$107,000
Work in process inventories:
Estimated inventory, April 1	$11,400
Desired inventory, April 30	9,500
Finished goods inventories:	Dish		Bowl		Figurine		Total
Estimated inventory, April 1	$4,500		$3,000		$2,500		$10,000
Desired inventory, April 30	4,000		750		1,250		6,000

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

PUEBLO CERAMICS INC.
Cost of Goods Sold Budget
For the Month Ending April 30
Finished goods inventory, April 1			$fill in the blank 1
Work in process inventory, April 1		$fill in the blank 3
Direct materials:
Direct materials inventory, April 1	$fill in the blank 5
Direct materials purchases	fill in the blank 7
Cost of direct materials available for use	$fill in the blank 8
Less: Direct materials inventory, April 30	fill in the blank 10
Cost of direct materials placed in production	$fill in the blank 11
Direct labor	fill in the blank 13
Factory overhead	fill in the blank 15
Total manufacturing costs		fill in the blank 16
Total work in process during the period		$fill in the blank 17
Less: Work in process inventory, April 30		fill in the blank 19
Cost of goods manufactured			fill in the blank 20
Cost of finished goods available for sale			$fill in the blank 21
Less: Finished goods inventory, April 30			fill in the blank 23
Cost of goods sold			$fill in the blank 24