Cepeda Corporation has the following cost records for June 2017. $470 1,760 41,680 1,860 2,870 3,550 5,230 Factory utilities Indirect factory labor Direct materials used Work in process, 6/1/17 Work in process, 6/30/17 Finished goods, 6/1/17 Finished goods, 6/30/17 21,540 Depreciation, factory equipment 3,820 Direct labor 3,930 Maintenance, factory equipment 5,210 Indirect materials 8,510 Factory manager's salary