View Policies Current Attempt in Progress Aikman Corporation has the following cost records for June 2022: Indirect factory labour $4,600 Factory utilities $600 Direct materials used 26,000 Depreciation, factory equipment 1,400 Work in process (6/1/22) 3,400 Direct labour 30,000 Work in process (6/30/22) 3,000 Maintenance, factory equipment 2,000 Finished goods (6/1/22) 5,300 Indirect materials 2,300 Finished goods (6/30/22) 9,000 Factory manager's salary 3,350