Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $4,820 Factory utilities $420 Direct materials used 21,080 Depreciation, factory equipment 1,790 Work in process, 6/1/20 3,520 Direct labor 42,810 Work in process, 6/30/20 3,970 Maintenance, factory equipment 1,920 Finished goods, 6/1/20 5,920 Indirect materials 2,290 Finished goods, 6/30/20 7,730 Factory manager's salary 3,120 Prepare a cost of goods manufactured schedule for June 2020. Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89,160