2)) Need correct answers for part B please. Answer for part A is already shown, will leave a like thank you. please show answer clearly.

Shamrock Corporation has the following cost records for June 2022. Indirect factory labor $5,200 Factory utilities Direct materials used 22,400 Depreciation, factory equipment Work in process, 6/1/22 3,360 Direct labor Work in process, 6/30/22 4,280 Maintenance, factory equipment Finished goods, 6/1/22 5,600 Indirect materials used Finished goods, 6/30/22 8,400 Factory manager's salary $460 1,580 44,800 2,040 2,600 3,360 1. Cost of goods manufactured schedule for June 2022: Sheffield Corporation Cost of Goods Manufactured Schedule June 2022 Work in process inventory, June 1 $3,360 Direct materials used Direct labor Manufacturing overhead: Indirect factory labor Factory utilities Depreciation factory equipment Maintenance, factory equipment Indirect materials Factory manager's salary Total Manufacturing overhead Total Manufacturing Costs Total cost of work in process Less: work in process inventory, June 30 Cost of goods Manufactured $5,200 460 1,580 2,040 2,600 3,360 $22,400 44,800 15,240 82,440 $85,800 -4,280 $81,520 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $102,500. SHAMROCK CORPORATION Income Statement (Partial)