Aikman Corporation has the following cost records for June 2020:

Indirect factory labour		$4,550		Factory utilities		$400
Direct materials used		25,700		Depreciation, factory equipment		1,450
Work in process (6/1/20)		3,150		Direct labour		30,400
Work in process (6/30/20)		3,100		Maintenance, factory equipment		1,850
Finished goods (6/1/20)		5,100		Indirect materials		2,200
Finished goods (6/30/20)		8,650		Factory managers salary		3,500

Prepare an income statement through gross profit for June 2020, assuming net sales are $90,600. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

AIKMAN CORPORATION Income Statement (Partial) choose the accounting period June 30, 2020For the Month Ended June 30, 2020For the Year Ended June 30, 2020
select an income statement item Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30				$enter a dollar amount
select an opening section name Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30
select an income statement item Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30		$enter a dollar amount
select an income statement item Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30		enter a dollar amount
select an income statement item Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30		enter a total of the two previous amounts
select an income statement item Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30		enter a dollar amount
select a closing section name Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30				enter a total amount for this section
select a closing name for this part of the income statement Cost of Goods Available for SaleCost of Goods ManufacturedCost of Goods SoldFinished Goods Inventory, June 1Finished Goods Inventory, June 30Gross Profit / (Loss)Net SalesDepreciation, Factory EquipmentDirect LabourDirect Materials UsedFactory Managers SalaryFactory UtilitiesIndirect Factory LabourIndirect MaterialsMaintenance, Factory EquipmentManufacturing OverheadTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadWork in Process, June 1Work in Process, June 30				$enter a total amount for this part of the income statement