please show all work and explain how you got your answers

The following data have been taken from the accounting records of Esme corporation: Esme Corporation Sales Raw materials inventory, beginning Raw materials inventory, ending Purchase of raw materials Direct labor Manufacturing overhead Administrative expenses Selling expenses Work in process inventory, beginning Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending 20,000 1,500 200 2,000 4,500 7,000 1,900 900 300 400 800 1,700 3. Cost of goods manufactured (CGM) is: 4. Cost of goods sold is: 5. Net operating income is