Cepeda Corporation has the following cost records for June 2025. CEPEDA CORPORATION Income Statement (Partial) $ Cost of Goods Available for Sale Cost of Goods Manufactured Cost of Goods Sold Finished Goods Inventory, June 1 Finished Goods Inventory, June 30 Gross Profit Sales Revenue Depreciation, Factory Equipment Direct Labor Direct Materials Used Factory Manager's Salary Factory Utilities Indirect Labor Indirect Materials Maintenance, Factory Equipment Manufacturing Overhead Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Work in Process Inventory, June 1 Work in Process Inventory, June 30