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, 6/1/20 3,480 Direct labor 42,170 Work in process, 6/30/20 4,620 Maintenance, factory equipment 2,000 Finished goods, 6/1/20 Finished goods, 6/30/20 5,660 Indirect materials 2,600 7,680 Factory manager's salary 3,340