Cepeda Corporation has the following cost records for June 2014.

Indirect factory labor		$4,980		Factory utilities		$490
Direct materials used		21,830		Depreciation, factory equipment		1,750
Work in process, 6/1/14		4,050		Direct labor		42,000
Work in process, 6/30/14		4,860		Maintenance, factory equipment		1,850
Finished goods, 6/1/14		5,820		Indirect materials		2,170
Finished goods, 6/30/14		8,420		Factory managers salary		3,450

Please give detailed calculations so I know how you got the answer please!