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 2,400 Direct labor 32,000 Work in process, 6/1/22 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 2.400 Finished goods, 6/30/22 Factory manager's salary 6,000 KINGBIRD CORPORATION Cost of Goods Manufactured Schedule $ $