Tamarisk Corporation has the following cost records for June 2022. Indirect factory labor $4,400 Factory utilities $380 Direct materials used 19,200 Depreciation, factory equipment 1,340 Work in process, 6/1/22 2,880 Direct labor 38,400 Work in process, 6/30/22 3,640 Maintenance, factory equipment 1,720 Finished goods, 6/1/22 4,800 Indirect materials used 2,200 Finished goods, 6/30/22 7,200 Factory manager's salary 2,880