please explain thoroughly why the income statement is done this way.

Larkspur Corporation has the following cost records for June 2022. $5.900 $530 Factory utilities Depreciation factory equipment 25,200 1,790 3,780 Direct labor 50,400 Indirect factory labor Direct materials used Work in process, 6/1/22 Work in process, 6/30/22 Finished goods, 6/1/22 Finished goods, 6/30/22 4,840 2,320 6,300 Maintenance, factory equipment Indirect materials used Factory manager's salary 2.950 9,450 3,780 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $115,100. LARKSPUR CORPORATION Income Statement (Partial)