not sure if im right making it "for the month ended june 30, 2022. but pls help.

Cepeda Corporation has the following cost records for June 2022. Indirect factory labor $ 4,500 Factory utilities $ 400 Direct materials used 20,000 Depreciation, factory equipment 1,400 Work in process, 6/1/22 3,000 Direct labor 40,000 Work in process, 6/30/22 3,800 Maintenance, factory equipment 1,800 Finished goods, 6/1/22 5,000 Indirect materials used 2,200 Finished goods, 6/30/22 7,500 Factory manager's salary 3,000 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $ 92,100. CEPEDA CORPORATION Income Statement (Partial) For the Month Ended June 30, 2022 Sales Revenue 92.100 Cost of Goods Sold Cost of Goods Sold > 43,400 Gross Profit > 48,700