Current Attempt in Progress

At May $31,2022,$ the accounts of Crane Company show the following.

May $1$ inventories$-$finished goods $$13,200,$ work in process $$15,000,$ and raw materials $$8,700.$

May $31$ inventories$-$finished goods $$9,800,$ work in process $$16,500,$ and raw materials $$7,300.$

Increases to work in process were direct materials $$63,100,$ direct labor $$50,900,$ and manufacturing overhead applied $$42,900.$

Sales revenue totaled $$216,500.$Prepare an income statement for may $2022$ through gross profit