Can anyone check to see if I did the Cost of Goods Manufactured, Cost of goods sold, and income statement right? Thanks.

Interest expense $570 Direct materials: Beginning balances Ending balance Additional raw materials 35,000 35,000 20,000 Beginning raw materials inventory 76,000 Add:Purchases of raw materials 76,000 Work in process beginning balance Work in process ending balance Administrative expenses 18,000 Total Raw materials available 111,000 Deduct: Ending raw materials inventory Raw materials used in production 9,000 38,000 145,000 73,000 Deduct: indirect materials included in manufacturing overhead Selling costs 57,205 68,000 5,000 Direct labor costs 81,000 incurred manufact. Overhead 42,000 Direct labor 81,000 indirect materials used 5,000 manufacturing overhead applied to 45,000 46,000 38,000 Manufacturing overhead applied to work in process 45,000 Total manufacturing costs Add: Beginning work in process inventory Deduct: Ending work in process inventory Cost of goods manufactured 194,000 Finished goods inventory End goods inventory 18,000 9,000 203,000 Cost of Goods Sold Beginning Finished Goods Inventory Add: Cost of goods manufactured Cost of goods available for sale Deduct: Ending finished goods inventory Unadjusted cost of goods sold Add: Underapplied overhead Adjusted cost of goods sold 46,000 203,000 249,000 38,000 211,000 42,000 253,000 Income Statement Sales 135000 253,000 Less: Cost of Goods Sold -118,000 Gross Profit Less: Operating Expenses Interest Expense $570 Administrative Expense 145,000 145,570 Net Income -263,570