Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $5,440 Factory utilities $480 Direct materials used 22,340 Depreciation, factory equipment 1,500 Work in process, 6/1/20 3,100 Direct labor 41,010 Work in process, 6/30/20 4,760 Maintenance, factory equipment 1,840 Finished goods, 6/1/20 5,900 Indirect materials 2,820 Finished goods, 6/30/20 7,690 Factory manager's salary 3,640