Kingbird Corporation has the following cost records for June 2022. Indirect factory labor $3,600 Factory utilities $300 Direct materials used 16.000 Depreciation, factory equipment 1,100 Work in process, 6/1/22 2,400 Direct labor 32,000 Work in process, 6/30/22 3,000 Maintenance, factory equipment 1,400 4,000 Finished goods, 6/1/22 1,800 Indirect materials used 6,000 Finished goods, 6/30/22 2.400 Factory manager's salary KINGBIRD CORPORATION Cost of Goods Manufactured Schedule For the Month Ende June 30.2002 Work in Procesnes Direct Materials Used 16.000 Direct Labor 32000 Manufacturing Overhead Indirect Factory Labor 3.000 Factory Utilities 1.100 Depreciation Factory Coment 1400 Maintenance Factory Elment 1800 Indirect Materials Used 2400 Factory Manager's Salary 10/600 Total Manufacturing Overhead Total Manufacturing Costs Total Cost of Work In Process 10.600 Total Manufacturing Overhead Total Manufacturing Costs Total Cost of Work in Process Less : Work in Process, June 30 SA Cost of Goods Manufactured $ 2,400 $ 16,000 32,000 3,600 300 1,100 1,400 1,800 2.400 10,600 58,600 61,000 -3,000 58,000 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $73,700. KINGBIRD CORPORATION Income Statement (Partial) A $