+ E1-12 Prepare a cost of goods manufactured schedule and a partial income statement. Cepeda Corporation has the following cost records for June 2017 Indirect factory labor $ 4,500 Factory utilities $ 400 Direct materials used Depreciation factory 20,000 1,400 equipment Work in process, 6/1/17 3,000 Direct labor 40,000 Maintenance, factory Work in process, 6/30/17 3,800 1,800 equipment Finished goods, 6/1/17 5,000 Indirect materials 2,200 Finished goods, 6/30/17 7,500 Factory manager's salary 3,000 Instructions (a) Prepare a cost of goods manufactured schedule for June 2017. (b) Prepare an income statement through gross profit for June 2017 assuming sales revenue is $92,100. 1