Metlock Corporation has the following cost records for June 2022. Indirect factory labor $3,900 Factory utilities $330 Direct materials used 17,200 Depreciation, factory equipment 1,190 Work in process, 6/1/22 2,580 Direct labor 34,400 Work in process, 6/30/22 3,240 Maintenance, factory equipment 1,520 Finished goods, 6/1/22 4,300 Indirect materials used 1,950 Finished goods, 6/30/22 6,450 Factory manager's salary 2,580