View Policies Current Attempt in Progress Splish Brothers Corporation has the following cost records for June 2022. Indirect factory labor $4,300 Factory utilities $370 Direct materials used 18,800 Depreciation, factory equipment 1,310 Work in process, 6/1/22 2,820 Direct labor 37,600 Work in process, 6/30/22 3,560 Maintenance, factory equipment 1,680 Finished goods, 6/1/22 4,700 Indirect materials used 2,150 Finished goods, 6/30/22 7,050 Factory manager's salary 2.820