The controller of Heritage Ceramics, Inc. wishes to prepare a cost of goods sold budget for June. The controller assembled the following information for constructing the cost of goods sold budget:

Use the preceding information to prepare a cost of goods sold budget for June2006.

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Direct materials: Enamel Paint Porcelain Total Total direct materials purchases budgeted for June 31,350 $4,970 $104,240 $140,560 Estimated inventory, June 1, 2006 Desired inventory, June 30, 2006 1,250 2,400 2,000 2,150 4,540 5,000 8,190 9,150 Kiln Department $36,500 Decorating Department $123,600 Figurine $2,670 Total Direct labor cost: Total direct labor cost budgeted for June Finished goods inventories: Estimated inventory, June 1, 2006 $4,180 Desired inventory, June 30, 2006 Work in process inventories: $160,100 Dish Bowi Total $3,270 3,940 $10,120 10,340 3,250 3,150 Estimated inventory, June 1, 2006 Desired inventory, June 30, 2006 $2,900 1,350 Budgeted factory overhead costs for June: Indirect factory wages Depreciation of plant and equipment Power and light Indirect materials $54,700 14,600 5,300 3,400 $78,000 Total