Cepeda Corporation has the following cost records for June 2014.

Indirect factory labor		$4,950		Factory utilities		$480
Direct materials used		21,520		Depreciation, factory equipment		1,720
Work in process, 6/1/14		3,740		Direct labor		42,700
Work in process, 6/30/14		4,610		Maintenance, factory equipment		1,980
Finished goods, 6/1/14		5,100		Indirect materials		3,000
Finished goods, 6/30/14		8,590		Factory manager