Cepeda Corporation has the following cost records for June 2020. Indirect factory labor $5,540 Factory utilities $420 Direct materials used 22,490 Depreciation, factory equipment 1,760 41,640 Work in process, 6/1/20 Work in process, 6/30/20 3,340 4,470 Direct labor Maintenance, factory equipment 1,890 5,620 Indirect materials 2,530 Finished goods, 6/1/20 Finished goods, 6/30/20 8,410 Factory manager's salary 3,300 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $87,990. CEPEDA CORPORATION Income Statement (Partial)