The controller of Dross Ceramics Inc. is preparing a cost of goods sold budget for April. The controller assembled the following information for the cost of goods sold budget:

Direct materials:	Enamel	Paint	Porcelain	Total
Total direct materials purchases budgeted for April	$29,920	$6,280	$116,690	$152,890
Estimated inventory, April 1	2,230	5,350	8,920	16,500
Desired inventory, April 30	2,660	2,420	6,380	11,460

Direct labor cost:	Kiln Department	Decorating Department	Total
Total direct labor cost budgeted for April	$49,880	$144,650	$194,530

Indirect factory wages	$81,600
Depreciation of plant and equipment	14,440
Power and light	6,100
Indirect materials	3,080
Total	$105,220

Estimated inventory, April 1	$3,140
Desired inventory, April 30	1,750

Finished goods inventories:	Dish	Bowl	Figurine	Total
Estimated inventory, April 1	$5,150	$2,940	$2,420	$10,510
Desired inventory, April 30	3,300	4,070	3,860	11,230

Use the preceding information to create a cost of goods sold budget for April.

Line Item Description	Amount	Amount	Amount
Finished goods inventory, April 1			$Finished goods inventory, April 1
Direct laborFinished goods inventory, April 1Selling and administrative expenseWork-in-process inventory, April 1Work-in-process inventory, April 30		$- Select -
Direct materials:
Direct materials inventory, April 1Direct materials inventory, April 30Factory overheadFinished goods inventory, April 1Finished goods inventory, April 30	$- Select -
Direct laborDirect materials inventory, April 1Direct materials purchasesFactory overheadFinished goods inventory, April 30	- Select -
Cost of direct materials available for use	$Cost of direct materials available for use
Less: Direct materials inventory, April 1Less: Direct materials inventory, April 30Less: Direct materials purchasesPlus: Direct materials inventory, April 1Plus: Direct materials inventory, April 30	- Select -
Cost of direct materials placed in production	$Cost of direct materials placed in production
Direct laborFinished goods inventory, April 1Selling and administrative expenseTotal work-in-process during periodWork-in-process inventory, April 30	- Select -
Factory overheadFinished goods inventory, April 1Selling and administrative expenseTotal work-in-process during periodWork-in-process inventory, April 30	- Select -
Total manufacturing costs		Total manufacturing costs
Total work in process during the period		$Total work in process during the period
Less: Finished goods inventory, April 30Less: Work-in-process inventory, April 1Less: Work-in-process inventory, April 30Plus: Work-in-process inventory, April 1Plus: Work-in-process inventory, April 30		- Select -
Cost of goods manufactured			Cost of goods manufactured
Cost of finished goods available for sale			$Cost of finished goods available for sale
Less: Finished goods inventory, April 1Less: Finished goods inventory, April 30Less: Work-in-process inventory, April 30Plus: Finished goods inventory, April 1Plus: Finished goods inventory, April 30			- Select -
Cost of goods sold			$Cost of goods sold