SunlandCorporation has the following cost records for June 2020.

Indirect factory labor$5,420Factory utilities$410Direct materials used22,300Depreciation, factory equipment1,560Work in process, 6/1/203,620Direct labor42,630Work in process, 6/30/204,630Maintenance, factory equipment1,990Finished goods, 6/1/205,310Indirect materials2,120Finished goods, 6/30/208,420Factory manager's salary3,150

Done