Cepeda Corporation has the following cost records for June 2017 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 $5,400 21,100 3,860 3,980 6,050 7,930 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $460 1,620 41,620 1,990 2,910 3,960 CEPEDA CORPORATION Cost of Goods Manufactured Schedule Prepare an income statement through gross profit for June 2017 assuming sales revenue is $88,030. CEPEDA CORPORATION Income Statement (Partial)