=+The controller ofMoravian 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 $32,450 $4,730 $114,240 $151,420 Estimated inventory, April 1, 2008 1,150 2,800 4,330 8,280 Desired inventory, April 30, 2008 2,500 2,050 6,000 10,550 Kiln Decorating