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Cepeda Corporation has the following cost records for June 2012.
Indirect factory labor
$4,500
Factory utilities
$400
Direct materials used
20,000
Depreciation, factory equipment
1,400
Work in process, 6/1/12
3,000
Direct labor
40,000
Work in process, 6/30/12
3,800
Maintenance, factory equipment
1,800
Finished goods, 6/1/12
5,000
Indirect materials
2,200
Finished goods, 6/30/12
7,500
Factory manager"s salary
Instructions
(a) Prepare a cost of goods manufactured schedule for June 2012.
(b) Prepare an income statement through gross profit for June 2012 assuming net sales are $92,100.
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