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 $5,070 22,870 3,260 3,910 6,070 7,840 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $430 1,570 41,420 1,900 2,400 3,680 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $87,760. CEPEDA CORPORATION Income Statement (Partial) $ $ + $