Cepeda Corporation has the following cost records for June 2017 Indirect factory labor Direct materials used Work in process, $5,440 Factory utilities $480 22,340 Depreciation, factory equipment 3,100 Direct labor 4,760 5,900 Indirect materials 76 Factory manager's 41,010 Work in process 6/30/17 Maintenance, factory equipment Finished goods, 2,820 Finished goods, 6/30/17 7,690 salary 3,640 CEPEDA CORPORATION Income Statement (Partial)