Product$-$Line Income Statement

For the Month Ended May $31$

$\backslash$table$[[,$Bowls,Plates,Cups,$],[$Sales$,$$$92,300,$$$137,400,$$$43,500,],[$Cost of goods sold,$42,300,55,000,26,700,],[$Gross profit,$$50,000,$$$82,400,$$$16,800,],[\backslash$table$[[$Selling and administrative$],[$expenses$]],35,600,55,600,22,400,],[$Income from operations,$$14,400,,$$$26,800,$$$(5,600{)}_{?}$