Exercise 19-12 Cepeda Corporation has the following cost records for June 2017. Indirect factory labor 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 $5,540 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $420 1,760 41,640 1,890 2,530 3,300 22,490 3,340 4,470 5,620 8,410