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At May 31, 2020, the accounts of Sunland Company show the following. 1. May 1 inventories-finished goods $13,000, work in process $17,400, and raw materials $8,500. 2. May 31 inventories-finished goods $9,700, work in process $16,500, and raw materials $7,500. 3. Debit postings to work in process were direct materials $64,100, direct labor $52,800, and manufacturing overhead applied $40,400. (Assume that overhead applied was equal to overhead incurred.) 4. Sales revenue totaled $216,400. Prepare a condensed cost of goods manufactured schedule. Prepare a condensed cost of goods manufactured schedule. SUNLAND COMPANY Cost of Goods Manufactured Schedule For the Month Ended May 31, 2020 - Work in Process, May 1 17400 Direct Materials Used 64100 Direct Labor 52800 Manufacturing Overhead Applied Manufacturing Overhead Applied 0 40400 Total Manufacturing Costs 157300 Total Cost of Work in Process 174700 Work in Process, May 31 16500 i Cost of Goods Manufactured 158200 Prepare an income statement for May through gross profit. SUNLAND COMPANY (Partial) Income Statement