I need detailed explanation about question (c) please.

Previous expert's explanation is an wrong answer :(

Thank you!

QUESTION 1 (11 marks) Olympia Company, a manufacturing firm, has supplied the following information from its accounting records for the month of December 2020: Beginning raw materials inventory Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Beginning finished goods inventory Ending finished goods inventory Purchases of raw materials Wages of assembly line workers Indirect materials Indirect labour Property tax (apportioned equally between factory and administrative) Factory supplies Utilities (apportioned 70% to factory and 30% to administrative) Distribution expenses Administrative expenses Sales revenue $ 3,000 7,200 4,200 3,000 2,250 3,750 25,000 23,000 5,000 8,700 6,600 1,400 7,800 9,600 4,600 120,000 Required: (a) A Statement of cost of goods manufactured for December 2020, showing clearly the details of the costs. (6 marks) (b) A Statement of cost of goods sold for December 2020. (2 marks) (c) An Income statement for December 2020