Kingbird Corporation has the following cost records for June 2022 Indirect factory labor $4,700 Factory utilities $410 Direct materials used 20,400 Depreciation, factory equipment 1,430 Work in process, 6/1/22 3,060 Direct labor 40,800 Work in process, 6/30/22 3,880 Maintenance, factory equipment 1,840 Finished goods, 6/1/22 5,100 Indirect materials used 2,350 Finished goods, 6/30/22 7,650 Factory manager's salary 3,060 (a) Prepare an income statement through gross profit for June 2022 assuming sales revenue is $93,500 KINGBIRD CORPORATION Income Statement (Partial) v $ $ + $ e Textbook and Media