Create a budget using the following information $($sales$,$ capital acquisition, DL$,$ DM$,$ Cash$)$

STATEMENT OF COST OF GOODS

Direct material used: $20,000$

Wood : $$1,000$

Foam: $$500$

Cloth: $$800$

Hardware: $$350$

Indirect material : $$100$

Indirect labor : $$3,000$

Total: $$5,750$