Need help figuring out how to solve this textbook problem. Stuck on it for a little bit now.

Income Statement Sales $ 42,500 $ 83,500 $ 74,500 8,550 23,100 37,050 75,000 $ 13,700 34,100 9,800 35,150 13,950 7,450 Beginning finished goods inventory Cost of goods manufactured Goods available for sale Ending finished goods inventory Cost of goods sold Gross margin Selling and administrative expenses Operating income 15,100 54,350 39,300 15,300 23,750 12,450 12,300