Skysong Corporation has the following cost records for June $2027.$

Indirect factory labor

Direct materials used

Work in process, $6/1/22$

Work in process, $6/30/22$

Finished goods, $6/1/22$

Finished goods, $6/30/22$

$$5,300$

$22,800$

$3,420$

$4,360$

$5,700$

$8,550$

Factory utilities

Depreciation, factory equipment

Direct labor

Maintenance, factory equipment

Indirect materials used

Factory manager's salary

$$470$

$1,610$

$45,600$

$2,080$

$2,650$

$3,420$