The controller of Pueblo Ceramics Inc. wishes to prepare 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 cost of goods sold budget for April.

Finished goods inventory, April 1			$fill in the blank 1
Direct laborFinished Goods inventory, April 1Selling and administrative expenseWork in process inventory, April 1Work in process inventory, April 30Work in process inventory, April 1		$Work in process inventory, April 1
Direct materials:
Direct materials inventory, April 1Direct materials inventory, April 30Factory overheadFinished goods inventory, April 1Finished goods inventory, April 30Direct materials inventory, April 1	$Direct materials inventory, April 1
Direct laborDirect materials inventory, April 1Direct materials purchasesFactory overheadFinished goods inventory, April 30Direct materials purchases	Direct materials purchases
Cost of direct materials available for use	$fill in the blank 8
Less: Direct materials inventory, April 1Less: Direct materials inventory, April 30Less: Direct materials purchasesPlus: Direct materials inventory, April 1Plus: Direct materials inventory, April 30Less: Direct materials inventory, April 30	Less: Direct materials inventory, April 30
Cost of direct materials placed in production	$fill in the blank 11
Direct laborFinished Goods inventory, April 1Selling and administrative expenseTotal work in process during periodWork in process inventory, April 30Direct labor	Direct labor
Factory overheadFinished Goods inventory, April 1Selling and administrative expenseTotal work in process during periodWork in process inventory, April 30Factory overhead	Factory overhead
Total manufacturing costs		fill in the blank 16
Total work in process during the period		$fill in the blank 17
Less: Finished goods inventory, April 30Less: Work in process inventory, April 1Less: Work in process inventory, April 30Plus: Work in process inventory, April 1Plus: Work in process inventory, April 30Less: Work in process inventory, April 30		Less: Work in process inventory, April 30
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 1Less: Finished goods inventory, April 30Less: Work in process inventory, April 30Plus: Finished goods inventory, April 1Plus: Finished goods inventory, April 30Less: Finished goods inventory, April 30			Less: Finished goods inventory, April 30
Cost of goods sold			$fill in the blank 24