You have the following information 

Direct labor $50000 

Direct material $70000 

Manufacturing overhead $30000 

WIP jun1 $25000 

WIP jun 30 $30000 

Finished goods jun1 $15000 

Finished goods jun30 $25000 

Sold unite 10000 

Unit unit selling price $30 

Selling expenses 30000 

Demonstrative expenses 15000 

You are required to calculate 

1- Cost of manufactured goods 

2- Cost of sold goods 

3- Gross margin (income) 

4- Operational income