Cepeda Corporation has the following cost records for June 2017. Indirect factory labor $5,490 Factory utilities $490 Direct materials used Depreciation, factory equipment 21,980 1,500 Work in process, 6/1/17 3,250 Direct labor 42,400 Work in process, 6/30/17 Maintenance, factory equipment 4,400 1,880 Finished goods, 6/1/17 5,550 Indirect materials 2,930 Finished goods, 6/30/17 7,830 Factory manager's salary 3,770 v (a) Prepare a cost of goods manufactured schedule for June 2017. CEPEDA CORPORATION Cost of Goods Manufactured Schedule