Skysong Corporation has the following cost records for June $2022.$

$($a$)$

Indirect factory labor

$$5,300$

Factory utilities

$$470$

Direct materials used

$22,800$

Depreciation, factory equipment

$1,610$

Work in process, $6/1/22$

$3,420$

Direct labor

$45,600$

Work in process, $6/30/22$

$4,360$

Maintenance, factory equipment

$2,080$

Finished goods, $6/1/22$

$5,700$

Indirect materials used

$2,650$

Finished goods, $6/30/22$

$8,550$

Factory manager's salary

$3,420$

Prepare a cost of goods manufactured schedule for June $2022.$

SKYSONG CORPORATION

Cost of Goods Manufactured Schedule

Part b

prepare an income statement through gross profit for June $2022$ assuming sales revenue is $$104,300.$

SKYSONG CORPORATION

Income Statement $($Partial$)$