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Grouper Corporation has the following cost records for June 2017. Indirect factory labor Direct materials used Work in proces

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Cost of Goods manufactured schedule
For the month ended June 30,2017
Work in process,June 1 3100
Direct materials used 22340
Direct labor 41010
Manufacturing overhead
Indirect factory labor 5440
Factory utilities 480
Depreciation, factory equipment 1500
Maintenance, factory equipment 1840
Indirect materials 2820
Factory manager's salary 3640
Total Manufacturing overhead 15720
Total Manufacturing costs 79070
Total cost of work in process 82170
Less: Work in process, June 30 4760
Cost of goods manufactured 77410
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