Cepeda Corporation has the following cost records for June 2020, Indirect factory labor $5.150 Factory utilities $500 Direct materials used 22,360 Depreciation, factory equipment 1,620 Work in process, 6/1/201 3,480 Direct labor 42.170 Work in process, 6/30/20 4,620 Maintenance, factory equipment 2,000 Finished goods, 6/1/20 5,660 Indirect materials 2,600 Finished goods, 6/30/20 7,680 Factory manager's salary 3,340