Aikman Corporation has the following cost records for June 2012. Indirect factory labor $ 4,500 Factory utilities $ 400 Direct materials used 20,000 Depreciation, factory equipment 1,400 Work in process, 6/1/12 3,000 Direct labor 30,000 Work in process, 6/30/12 3,800 Maintenance, factory equipment 1,800 Finished goods, 6/1/12 5,000 Indirect materials 2,200 Finished goods, 6/30/12 7,500 Factory manager's salary 3,000 Prepare an income statement through gross profit for June 2012 assuming net sales are $87,100