Elias Corporation has the following cost records for February 2013.

Indirect factory labor

$ 4,612

Factory utilities

$ 401

Direct materials used

22,361

Depreciation, factory equipment

1,585

Work in process, 6/1/12

2,769

Direct labor

31,084

Work in process, 6/30/12

3,633

Maintenance, factory equipment

1,792

Finished goods, 6/1/12

4,609

Indirect materials

2,268

Finished goods, 6/30/12

7,429

Factory manager's salary

3,315