Skysong Corporation has the following cost records for June 2022. Indirect factory labor $4,200 Factory utilities $360 Direct materials used 18,400 Depreciation, factory equipment 1,280 Work in process, 6/1/22 2,760 Direct labor 36,800 Work in process, 6/30/22 3,480 Maintenance, factory equipment 1,640 Finished goods, 6/1/22 4,600 Indirect materials used 2,100 Finished goods, 6/30/22 6,900 Factory manager's salary 2,760

(b) Prepare an income statement through gross profit for June 2022 assuming sales revenue is $84,500.