Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $4,500 Factory utilities $400 Direct materials used 20.000 Depreciation, factory equipmer 1,400 Work in process, 6/120 3,000 Direct labor 40,000 Work in process, 6/30/20 3,800 Maintenance, factory equipmer 1,800 Finished goods, 6/120 5,000 Indirect materials 2.200 Finished goods, 6/30/20 7.500 Factory manager's salary 3,000 Instructions (a) Prepare a cost of goods manufactured schedule for June 2020 (b) Prepare an income statement through gross profit for June 2020 assuming sales revenue is $92,100 NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" (a) Work in process, June 1 Direct materials used Direct labor Value Value Value Manufacturing overhead Indirect labor Value Factory manager's salary Value Indirect materials Value Maintenance, factory equipment Value Depreciation, factory equipment Value Factory utilities Value Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Work in process, June 30 Value Cost of goods manufactured (b) Sales Revenue Value Cost of goods sold Finished goods inventory, June 1 Value Cost of goods manufactured (from [al above] Value Cost of goods available for sale ? Less: Finished goods inventory, June 30 Cost of goods sold Value ? Gross profit