Teal Mountain Corporation has the following cost records for June 2025. Indirect factory labor $4,500 Factory utilities $390 Direct materials used 19,600 Depreciation, factory equipment 1,370 Work in process, 6/1/25 2,940 Direct labor 39,200 Work in process, 6/30/25 3,720 Maintenance, factory equipment 1,760 Finished goods, 6/1/25 4,900 Indirect materials used 2,250 Finished goods, 6/30/25 7,350 Factory manager's salary 2,940 Prepare an income statement through gross profit for June 2025 assuming sales revenue is $89,900. TEAL MOUNTAIN CORPORATION Income Statement (Partial) S