The controller of Pueblo Ceramics Inc. wishes to prepare a cost of goods sold budget for April. The controller assembled the following information for constructing the cost of goods sold budget: Direct materials: Enamel Paint Porcelain Total Total direct materials purchases budgeted for April $34,860 $7,320 $135,950 $178,130 Estimated inventory, April 1 2,680 6,430 10,720 19,830 Desired inventory, April 30 3,170 2,880 7,610 13,660 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for April $45,270 $131,280 $176,550 Budgeted factory overhead costs for April: Indirect factory wages $81,100 Depreciation of plant and equipment 14,780 Power and light 5,460 Indirect materials 3,450 Total $104,790 Work in process inventories: Estimated inventory, April 1 $3,390 Desired inventory, April 30 1,890 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, April 1 $5,550 $3,160 $2,610 $11,320 Desired inventory, April 30 3,550 4,380 4,160 12,090 Use the preceding information to prepare a cost of goods sold budget for April.