Cepeda Corporation has the following cost records for June 2014 Indirect factory labor Direct materials used Work in process, 6/1/14 Work in process, 6/30/14 Finished goods, 6/1/14 Finished goods, 6/30/14 $4,690 23,000 2,610 3,780 4,910 7,140 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $460 1,140 40,740 2,430 2,250 3,730 Prepare a cost of goods manufactured schedule for June 2014 CEPEDA CORPORATION Cost of Goods Manufactured Schedule For the Month Ended June 30, 2014 Prepare an income statement through gross profit for June 2014 assuming sales revenue are $83,480