Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $5,230 Factory utilities $470 Direct materials used 21,540 Depreciation, factory equipment 1,760 Work in process, 6/1/20 3,820 Direct labor 41,680 Work in process, 6/30/20 3,930 Maintenance, factory equipment 1,860 Finished goods, 6/1/20 5,210 Indirect materials 2,870 Finished goods, 6/30/20 8,510 Factory manager's salary 3,550 < > < < CEPEDA CORPORATION Cost of Goods Manufactured Schedule For the Year Ended June 30, 2020 June 30,2020 For the Month Ended June 30, 2020 5