Aikman Corporation has the following cost records for June 2022: Indirect factory labour $4,700 Factory utilities $400 Direct materials used 25,500 Depreciation, factory equipment 1,700 Work in process (6/1/22) 3,250 Direct labour 30,500 Work in process (6/30/22) 3,800 Maintenance, factory equipment 2,000 Finished goods (6/1/22) 5,150 Indirect materials 2,300 Finished goods (6/30/22) 8,900 Factory manager's salary 3,450