EI.12 (LO 3), AP Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $ 4.500 Factory utilities $ 400 Direct materials used 20,000 Depreciation, factory equipment 1.400 Work in process, 6/1/20 3,000 Direct labor 40.000 Work in process, 6/30/20 3.800 Maintenance, factory equipment 1.800 Finished goods, 6/1/20 5.000 Indirect materials 2,200 Finished goods, 6/30/20 7:500 Factory manager's salary 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 $92,100