Sheffield Corporation has the following cost records for June 2022. Indirect factory labor $5.100 Factory utilities $450 Direct materials used 22,000 Depreciation, factory equipment 1,550 Work in process, 6/1/22 3.300 Direct labor Work in process, 6/30/22 4.200 Maintenance, factory equipment Finished goods, 6/1/22 5.500 Indirect materials 2.550 Finished goods. 6 30722 8.250 Factory manager's salary 3.300 Prepare a cost of goods manufacturedischedule 201212 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $100,700. SHEFFIELD CORPORATION Income Statement (Partial) $ $