Cepeda Corporation has the following cost records for June 2020.

Indirect factory labor		$5,160		Factory utilities		$470
Direct materials used		21,270		Depreciation, factory equipment		1,720
Work in process, 6/1/20		3,680		Direct labor		42,930
Work in process, 6/30/20		4,840		Maintenance, factory equipment		1,860
Finished goods, 6/1/20		5,460		Indirect materials		2,310
Finished goods, 6/30/20		7,860		Factory managers salary		3,210

1.Prepare a cost of goods manufactured schedule for June 2020.

2. Prepare an income statement through gross profit for June 2020 assuming sales revenue is $88,900.