E14-12 Cepeda Corporation has the following cost records for June 2017 $ 400 20,000 Depreciation, factory equipment 1,400 40,000 1,800 2,200 3,000 $ 4,500 Factory utilities Direct materials used Work in process, 6/1/17 Work in process, 6/30/17 Finished goods, 6/1/17 Finished goods, 6/30/17 3,000 3,800 5,000 Indirect materials 7,500 Factory manager's salary Direct labor Maintenance, factory equipment (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