Windsor Corporation has the following cost records for June 2022. Indirect factory labor $4,600 Factory utilities $400 Direct materials used 20,000 Depreciation, factory equipment 1,400 Work in process, 6/1/22 3,000 Direct labor 40,000 Work in process, 6/30/22 3,800 Maintenance, factory equipment 1,800 Finished goods, 6/1/22 5,000 Indirect materials used 2,300 Finished goods, 6/30/22 7,500 Factory manager's salary 3,000