Cepeda Corporation has the following cost records for June 2020. Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $5,540 22,490 3,340 4,470 5,620 8,410 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $420 1,760 41,640 1,890 2,530 3,300 For the Month Ended June 30, 2020 Work in Process Inventory, June 1 $ Direct Labor 41640 Direct Materials Used 22490 Manufacturing Overhead Factory Utilities 420 Depreciation, Factory Equipment 1760 Maintenance, Factory Equipment 1890 Indirect Materials 2530 Factory Manager's Salary 3300 Total Manufacturing Overhead 15440 Total Manufacturing Costs 79570 Total Cost of Work in Process Cost of Goods Manufactured Less: Work in Process Inventory, June 30 Cost of Goods Manufactured Cepeda Corporation has the following cost records for June 2020. Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $5,540 22,490 3,340 4,470 5,620 8,410 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $420 1,760 41,640 1,890 2,530 3,300 For the Month Ended June 30, 2020 Work in Process Inventory, June 1 $ Direct Labor 41640 Direct Materials Used 22490 Manufacturing Overhead Factory Utilities 420 Depreciation, Factory Equipment 1760 Maintenance, Factory Equipment 1890 Indirect Materials 2530 Factory Manager's Salary 3300 Total Manufacturing Overhead 15440 Total Manufacturing Costs 79570 Total Cost of Work in Process Cost of Goods Manufactured Less: Work in Process Inventory, June 30 Cost of Goods Manufactured