Shamrock Corporation has the following cost records for June $2025.$

Indirect factory labor

$$5,200$

Factory utilities

$$460$

Direct materials used

$22,400$

Depreciation, factory equipment

$1,580$

Work in process, $6/1/25$

$3,360$

Direct labor

$44,800$

Work in process, $6/30/25$

$4,280$

Maintenance, factory equipment

$2,040$

Finished goods, $6/1/25$

$5,600$

Indirect materials used

$2,600$

Finished goods, $6/30/25$

$8,400$

Factory manager's salary

$3,360$