Skysong Corporation has the following cost records for June 2022. Indirect factory labor $4,200 $360 Factory utilities Depreciation, factory equipment 18,400 1,280 Direct materials used Work in process, 6/1/22 2,760 Direct labor 36.800 3,480 Maintenance, factory equipment Work in process, 6/30/22 Finished goods, 6/1/22 1,640 4,600 Indirect materials used 2,100 Finished goods, 6/30/22 6,900 Factory manager's salary 2,760 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $84,500. SKYSONG CORPORATION Income Statement (Partial) Income S Cost of Goods Available for Sale Cost of Goods Manufactured Cost of Goods Sold Finished Goods Inventory, June 1 Finished Goods Inventory, June 30 Gross Profit Sales Revenue Depreciation, Factory Equipment Direct Labor Direct Materials Used Factory Manager's Salary Factory Utilities Indirect Labor Indirect Materials Maintenance, Factory Equipment Manufacturing Overhead Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Work in Process Inventory, June 1 Work in Process Inventory, June 30