Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $5,220 Factory utilities $510 Direct materials used 22,500 Depreciation, factory equipment 1,720 Work in process, 6/1/20 3,820 Direct labor 42,400 Work in process, 6/30/20 4,360 Maintenance, factory equipment 1,960 9 Finished goods, 6/1/20 5,420 Indirect materials 2,430 Finished goods, 6/30/20 8,300 Factory manager's salary 3,980