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 $5,420 22,300 3,620 4,630 5,310 8,420 Factory utilities Depreciation factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $410 1.560 42,630 1.990 2,120 3,150 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89,480. CEPEDA CORPORATION Income Statement (Partial) $