Windsor Corporation has the following cost records for June 2025. Indirect factory labor $5,700 Factory utilities $510 Direct materials used 24,400 Depreciation, factory equipment 1,730 Work in process, 6/1/25 3,660 Direct labor 48,800 Work in process, 6/30/25 4,680 Maintenance, factory equipment 2,240 Finished goods, 6/1/25 6,100 Indirect materials used 2,850 Finished goods, 6/30/25 9,150 Factory manager's salary 3,660 Prepare an income statement through gross profit for June 2025 assuming sales revenue is $111,500. WINDSOR CORPORATION Income Statement (Partial) For the Month Ended June 30, 2025 Sales Revenue Cost of Goods Sold Finished Goods Inventory, June 1 Cost of Goods Manufactured Cost of Goods Available for Sale 6100 Less Finished Goods Inventory, June 30 9150 Cost of Goods Sold Gross Profit 111500