Current Attempt in Progress Metlock Corporation has the following cost records for June 2022. Indirect factory labor $3,900 Factory utilities $330 Direct materials used 17,200 Depreciation, factory equipment 1,190 Work in process, 6/1/22 2,580 Direct labor 34,400 Work in process, 6/30/22 3,240 Maintenance, factory equipment 1,520 Finished goods, 6/1/22 4,300 Indirect materials used 1,950 Finished goods, 6/30/22 6,450 Factory manager's salary 2,580 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $ 79,100. METLOCK CORPORATION Income Statement (Partial) For the Month Ended June 30, 2022 Sales Revenue $ 79,100 Cost of Goods Sold Finished Goods Inventory, June 1 $ 4.300 Cost of Goods Manufactured 62410 Cost of Goods Available for Sale Less : Finished Goods Inventory, June 30 Cost of Goods Sold Gross Profit $ e Textbook and Media