Sleep Tight, Inc, manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $37,000, $30,000, and $27,000, respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $46,000, $34,000, and $21,000, respectively. Direct materials purchases were $565,000, direct labor was $213,000 for the year, and factory overhead was 5157,000 Prepare a cost of ooods sold budget for Sleep Tight, Inc.