E19.12 (LO 3) 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 $ 4.500 20.000 3,000 3,800 5,000 7.500 Factory utilities Depreciation factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $ 400 1.400 40,000 1.800 2.200 3.000 Instructions a. Prepare a cost of goods manufactured schedule for June 2020. b. Prepare an income statement through gross profit for June 2020 assuming sales revenue is S92.100