Find below an income statement of company Vieta Corp

The data that it shows is related to the month 1. We are about to start the second month, but there is a big snowstorm that is blocking the transportation.

We do have enough raw materials to produce during this month, and as the workers live nearby, they can also access the production plant. Our CEO has decided to continue with production, even though we will not be able to sell and deliver until month 3. Please explain in detail which of the cost lines are product cost and which are period cost. Show a forecast of the Income statement for month 2 considering the same level of production as month 1