Cepeda Corporation has the following cost records for June 2020. Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $4,760 22,680 3,540 4,880 5,940 7,940 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $470 1,540 42,930 1,850 2,820 3,120 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89.220. CEPEDA CORPORATION Income Statement (Partial) $