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Cepeda Corporation has the following cost records for June 2020. Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $5,440 22,340 3,100 4,760 5.900 7,690 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $480 1,500 41,010 1,840 2,820 3,640 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $87,610, CEPEDA CORPORATION Income Statement (Partial) For the Month Ended June 30, 2020 Sales Revenue 87610 Cost of Goods Sold Finished Goods Inventory, June 1 5900 i Cost of Goods Manufactured Cost of Goods Available for Sale Less : Finished Goods Inventory, June 30 7690 i Cost of Goods Sold Gross Profit $