Prepare a cost of goods manufactured schedule and a partial income statement (LO 3), AP E1.12 Cepeda Corporation has the following cost records for June 2017 Indirect factory labor $ 4,500 Factory utilities $ 400 Direct materials used 20,000 Depreciation, factory equipment 1,400 Work in process, 6/1/17 3,000 Direct labor 40,000 Work in process, 6/30/17 process, 6/30/17 3.800 Maintenance, factory equipment 1.800 Finished goods, 6/1/17 5,000 Indirect materials 2,200 Finished goods, 6/30/17 7,500 Factory manager's salary 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. XLS Classify various costs into different categories and prepare cost of services performed schedule. (LO 2, 3), AP E1-13 Keisha Tombert, the bookkeeper for Washington Consulting, a political consulting firm, has recently completed a managerial accounting course at her local college. One of the topics covered in the course was the cost of goods manufactured schedule. Keisha wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2017 Supplies used on consulting contracts $ 1,700 Supplies used in the administrative offices 1,500 Depreciation on equipment used for contract work! 900 Depreciation used on administrative office equipment 1.050 Salaries of professionals working on contracts 15,600 Salaries of administrative office personnel 7,700 Janitorial services for professional offices 700 Janitorial services for administrative offices Insurance on contract operations Insurance on administrative operations Utilities for contract operations Utilities for administrative offices 1,400 1,300 500 800 900