Novak Corporation has the following cost records for June 2022. Indirect factory labor Direct materials used Work in process, 6/1/22 Work in process, 6/30/22 Finished goods, 6/1/22 Finished goods, 6/30/22 $4,600 20,000 3,000 3,800 5,000 7,500 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $400 1,400 40,000 1,800 2,300 3,000 Cost of Goods Manufactured Schedule For the Month Ended June 30, 2022 $ 3000 $ 20000 40000 ad $ 4600 salary 3000 2300 ry Equipment 1800 >ry Equipment 1400 400 Overhead 13500 73500 Costs 76500 Process 3800 in Process, June 30 $ 72700 factured Prepare an income statement through gross profit for June 2022 assuming sales revenue is $91,700. NOVAK CORPORATION Income Statement (Partial)