Tart Corporation has the following cost records for June 2017.
Indirect factory labor $ 4,000
Factory utilities $ 1,000
Direct materials used 25,000
Depreciation, factory equipment 1,400
Work in process, 6/1/17 4,800
Direct labor 30,000
Work in process, 6/30/17 2,200
Maintenance, factory equipment 2,400
Finished goods, 6/1/17 5,000
Indirect materials 2,000
Finished goods, 6/30/17 9,500
manager's salary 4,500
(a) Prepare a cost of goods manufactured schedule for June 2017.
(b) Prepare an income statement through gross profit for June 2017 assuming net sales are $85,100.