Consider the following information Vanklomps Machining Inc for the month of March 2023:

beginning finished goods inventory .......... $ 76,000 beginning work in process inventory ........ $ 39,000 direct labour costs ..................................... $ 42,000 direct material costs .................................. $ 186,000 ending finished goods inventory ............... $ 61,000 ending work in process inventory ............. $ 27,000 manufacturing overhead costs.................. $ 149,000 operating expenses ................................... $ 107,000 salary expense ........................................... $ 274,000 sales revenue............................................. $ 953,000

Requirements: 1. what is the income statement for March?