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Cost of Goods Sold Budget Delaware Chemical Company uses oil to produce two types of plastic products, P1 and P2. Delaware budgeted 23,000 barrels of oil for purchase in June for $73 per barrel. Direct labor budgeted in the chemical process was $201,500 for June. Factory overhead was budgeted at $302,200 during June. The inventories on June 1 were estimated to be: Oil $14,100 P1 9,500 P2 8,100 Work in process 11,700 The desired inventories on June 30 were: Oil $15,500 P1 8,700 P2 7,700 Work in process 12,100 Use the preceding information to prepare a cost of goods sold budget for June. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Delaware Chemical Company Cost of Goods Sold Budget For the Month Ending June 30 Finished goods inventory, June 1 Work in process inventory, June 1 O Direct materials: Direct materials inventory, June 1 Use the preceding information to prepare a cost goods sold budget for June. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Delaware Chemical Company Cost of Goods Sold Budget For the Month Ending June 30 Finished goods inventory, June 1 Work in process inventory, June 1 Direct materials: Direct materials inventory, June 1 Direct materials purchases Cost of direct materials available for use Direct materials inventory, June 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, June 30 Cost of goods manufactured Cost of finished goods available for sale $ Finished goods inventory, June 30 Cost of goods sold