Kimmel, Accounting Tools for Business Decision Making, se Exercise 14-12 Cepeda Corporation has the following cost records for ne 2014. indirect factory labor $4,500 Factory utilities Direct materials used 20,000 Depreciation, factory equipment 1M00 work in process, 6/1/14 3,000 Direct labor Work in process, 6/30/14 3 800 Maintenance, factory equipment Finished goods, 6/1/14 5,000 Indirect materials Finished goods, 6/30/14 7,500 Factory manager's salary Prepare a cost of goods manufactured schedule for June 2014. Cost of Goods Manufactured schedule the Month Ended une 30, 2014 Work in Process, June 4500 Factory Utilites Mannenance. Factory Eauipment a 2200 Factory Manager's salary Total Manufacturing overhead Process, une 30