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 1,400 Maintenance, factory equipment Indirect materials used Finished goods, 6/1/22 4,000 1,800 Finished goods, 6/30/22 6,000 Factory manager's salary 2,400 KINGBIRD CORPORATION Income Statement (Partial) $ e Textbook and Media