Splish Brothers Corporation has the following cost records for June 2022. $ 4,300 Factory utilities $370 Indirect factory labor Direct materials used 18,800 1,310 Depreciation, factory equipment Direct labor Work in process, 6/1/22 2,820 37,600 Work in process, 6/30/22 3,560 Maintenance, factory equipment 1,680 SPLISH BROTHERS CORPORATION Cost of Goods Manufactured Schedule $ $ > > > >