Metlock Corporation has the following cost records for June 2025. Indirect factory labor $5,000 Factory utilities $440 Direct materials used 21,600 Depreciation, factory equipment 1,520 Work in process, 6/1/25 3,240 Direct labor 43,200 Work in process, 6/30/25 4,120 Maintenance, factory equipment 1,960 Finished goods, 6/1/25 5,400 Indirect materials used 2,500 Finished goods, 6/30/25 8,100 Factory manager's salary 3,240 Prepare an income statement through gross profit for June 2025 assuming sales revenue is $98,900. METLOCK CORPORATION Income Statement (Partial) For the Month Ended June 30, 2025 Cost of Goods Sold Finished Goods Inventory, June 1 Cost of Goods Manufactured Cost of Goods Available for Sale Cost of Goods Sold Gross Proft