The controller of Ming Ware Ceramics Inc. wishes to prepare a cost of goods sold budget for September. 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 September 2016.

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Direct materials: Total direct materials purchases budgeted for September Estimated inventory, September1, 2016 Desired inventory, September 30, 2016 Enamel 36,780 1,240 1,890 Paint Porcelain $6,130 950 145,500 $188,410 6,440 8,830 4,250 5,870 1,070 Directlabor cost: Total direct labor cost budgeted for September Finished goods inventories: Estimated inventory, September 1, 2016 Desired inventory, September 30, 2016 Work in process inventories: Estimated inventory, September 1, 2016 Desired inventory, September 30, 2016 Budgeted factory overhead costs for September Indirectfactory wages Depreciation of plant and equipment Power and light Indirect materials Kiln Department Decorating Department Total $145,700 Figurine $2,640 3,290 $47,900 193,600 Total Dish $5,780 3,710 Bowl $3,080 2,670 $11,500 9,670 $3,400 1,990 $81,900 14,300 5,200 4,100 105,500 Total