Cepeda Corporation has the following cost records for June 2017. Prepare a cost of goods manufactured schedule for June 2017. Prepare an income statement through gross profit for June 2017 assuming sales revenue is $89,590.

Indirect factory labor		$5,520		Factory utilities		$420
Direct materials used		21,800		Depreciation, factory equipment		1,730
Work in process, 6/1/17		4,000		Direct labor		42,630
Work in process, 6/30/17		4,400		Maintenance, factory equipment		1,870
Finished goods, 6/1/17		5,560		Indirect materials		2,930
Finished goods, 6/30/17		8,580		Factory managers salary		3,510