Dover Chemical Company uses oil to produce two types of plastic products, P1 and P2. Dover budgeted 30,000 barrels of oil for purchase in April for $78 per barrel. Direct labor budgeted in the chemical process was $240,000 for April. Factory overhead was budgeted $375,000 during April. The inventories on April 1 were estimated to be:
Oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $15,800
P1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      9,800
P2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      8,900
Work in process . . . . . . . . . . . . . . . . . . . . . . .      12,100
The desired inventories on April 30 were:
Oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $16,100
P1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     9,400
P2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     7,900
Work in process . . . . . . . . . . . . . . . . . . . . . . . .     13,500
Use the preceding information to prepare a cost of goods sold budget for April 2013.