Exercise 15-12 Cepeda Corporation has the following cost records for June 2017. Indirect factory labor $5,040 Factory utilities $490 Direct materials used 21,100 Depreciation, factory equipment 1,600 Work in process, 6/1/17 3,920 Direct labor 42,130 Work in process, 6/30/17 4,680 Maintenance, factory equipment 1,980 Finished goods, 6/1/17 5,100 Indirect materials 2,190 Finished goods, 6/30/17 7,990 Factory managers salary 3,890 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 $89,730.