Cepeda Corporation has the following cost records for June 2017.

Indirect factory labor		$4,760		Factory utilities		$470
Direct materials used		22,680		Depreciation, factory equipment		1,540
Work in process, 6/1/17		3,540		Direct labor		42,930
Work in process, 6/30/17		4,880		Maintenance, factory equipment		1,850
Finished goods, 6/1/17		5,940		Indirect materials		2,820
Finished goods, 6/30/17		7,940		Factory managers salary		3,120

Prepare a cost of goods manufactured schedule for June 2017.

Prepare an income statement through gross profit for June 2017 assuming sales revenue is $89,220.