Cepeda Corporation has the following cost records for June 2020. Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020 Work in Process Inventory, June 1 Direct Materials Used Direct Labor Manufacturing Overhead Indirect Labor Factory Manager's Salary Indirect Materials Maintenance, Factory Equipment Depreciation, Factory Equipment Factory Utilities Total Manufacturing Overhead Total Manufacturing Costs Total Cost of Work in Process Less Work in Process Inventory. June 30 $4600 3100 2100 1810 1500 $ 3100