Exercise 1-12 (Video) Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $4,820 Factory utilities Direct materials used 21,080 Depreciation, factory equipment Work in process, 6/1/20 3,520 Direct labor Work in process, 6/30/20 3,970 Maintenance, factory equipment Finished goods, 6/1/20 5,920 Indirect materials Finished goods, 6/30/20 7,730 Factory manager's salary $420 1,790 42,810 1,920 2,290 3,120 CEPEDA CORPORATION Cost of Goods Manufactured Schedule a /2 30/ /20 0/2 od Prepare an income statement through gross profit for luna 2020 sec. Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89,160. CEPEDA CORPORATION Income Statement (Partial) me stat