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Cepeda Corporation has the following cost records for June 2017. Indirect factory labor Direct materials used Work in process, 6/1/17 Work in process, 6/30/17 Finished goods, 6/1/17 Finished goods, 6/30/17 $4,500 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 2,200 3,000 Instructions (a) Prepare a cost of goods manufactured schedule for June 2017. (b) Prepare an income statement through gross profit for June 2017 assuming sales revenue is $92,100 NOTE: Enter a number in cells requesting a value: enter either a number or a formula in cells with a "?" . CEPEDA CORPORATION Cost of Goods Manufactured Schedule For the Month Ended June 30, 2017 Work in process, June 1 Direct materials used Direct labor Manufacturing overhead Value Value Value Indirect labor Factory manager's salar Indirect materials Maintenance, factory equipment Depreciation, factory equipment Factory utilities Value Value Value Value Value Value Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Work in process, June 30 Cost of goods manufactured Value CEPEDA CORPORATION Income Statement (partial) For the Month Ended June 30, 2017 Sales Revenue Cost of goods sold Value Finished goods inventory, June 1 Cost of goods manufactured [from (a) above] Cost of goods available for sale Less: Finished goods inventory, June 30 Value Value Value Cost of goods sold Gross profit