Tamarisk Corporation has the following cost records for June 2022. Indirect factory labor $5,500 Factory utilities $490 Direct materials used 23,600 Depreciation, factory equipment 1,670 Work in process, 6/1/22 3,540 Direct labor 47,200 Work in process, 6/30/22 4,520 Maintenance, factory equipment 2,160 Finished goods, 6/1/22 5,900 Indirect materials used 2,750 Finished goods, 6/30/22 8,850 Factory manager's salary 3,540 C