I was wondering if I did my entries and income statement correctly?

INTRODUCTION Our product is a titanium camping mug with a soft, eco-friendly lid, made from molded bamboo. We plan to sell it for $35. PRODUCT COSTS Cost Direct Material Costs (per unit) Material Quantity Titanium 2oz Bamboo 1 Total DM Per Unit 5.00 1.00 6.00 Direct Labor Costs (per unit) Labor Quantity Fabrication 30 min Brand Labeling 5 min Total DL per Unit Rate (per hr) 18.00 10.00 10.00 Manufacturing Overhead (Per Month) Expenses Cost Indirect Material Indirect Labor Plant Supervisor Plant Depreciation Plant Udlities Plant Rent Total 800.00 500.00 3.900.00 800.00 1.000.00 2.000.00 9.000.00 PERIOD COSTS Selling & Administrative (Per Month) Expenses Cost Shipping & Handling Shipping Salaries Office Rent Office Salaries Office Depreciation Total 500.00 1.400.00 1,200.00 5,000.00 800.00 8.900.00 Manufacturing Overhead Rate $9000 Total Manufacturing Overhead / $10000 (1000 units x $10 labor per unit) = 90% Rate 6000 WORK IN PROCESS Work in Process Inventory Raw Materials inventory Work in Process Inventory Factory Labor Work in Process Inventory Manufacturing Overhead 10000 (1000 units x 56 DM unit) 6000 (1000 units x 510 DL'unit) 10000 (510000[1000 units * $10 DL] *0.9 MOR 9000 9000 20000 Finished Goods Inventory Work in Process Inventory ($25000 x 80% [800 units completed) 20000 Accounts Receivable 21000 Sales Revenue 21000 Cost of Goods Sold 15000 Finished Goods Inventory 15000 GROUP 5 COMPANY Income Statement For the Month Ended January 31, 2017 $21,000 $15,000 Sales Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Seling & Administrative Net Income 6000 8900 -$2.900 Cost Flow Entries Assuming in the first month of operation, you started production of 1,000 units of your product, completed 800 units, and sold 600 units, record all entries required to move costs from Tables 1, 2, and 3 to Work-In-Process, then to Finished Goods, then to Cost of Goods Sold (You can set your own Sales Price) Note: In allocating Manufacturing Overhead to WIP, you need to use an overhead rate using an estimated base (either labor cost, labor hours, or machine hours) Income Statement Prepare the first month's Income Statement based on the 600 units sold, zero beginning inventory balances, and Period Costs from Table 4