Q.3 Prepare a cost of goods manufactured schedule and a partial income statement Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $4,500 Factory utilities $400 Direct materials used 20,000 Depreciation, factory equipment 1,400 Work in process, 6/1/20 3,000 Direct labor 40,000 Work in process, 6/30/20 3,800 Maintenance, factory equipment 1,800 Finished goods, 6/1/20 5,000 Indirect materials 2,200 Finished goods, 6/30/20 7,500 Factory manager's salary 3,000 Instructions (a) Prepare a cost of goods manufactured schedule for June 2020. (b) Prepare an income statement through gross profit for June 2020 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 "?".