Splish Brothers Corporation has the following cost records for June 2022. Indirect factory labor $5,400 Factory utilities $ 480 Direct materials used 23,200 Depreciation, factory equipment 1,640 Work in process, 6/1/22 3,480 Direct labor 46,400 Work in process, 6/30/22 4,440 Maintenance, factory equipment 2.120 Finished goods, 6/1/22 5,800 Indirect materials used 2.700 Finished goods, 6/30/22 8,700 Factory manager's salary 3.480 SPLISH BROTHERS CORPORATION Income Statement (Partial) For the Month Ended June 30, 2022 Sales Revenue Cost of Goods Sold C Finished Goods leventory, June 1 > $ Cost of Goods Manufactured