I am searching for the correct answer to this general accounting problem with proper accounting rules.

Consider the following information from Sunshine Manufacturing Co. for the month of October. Determine the net income. Item Amount Direct materials used in production $120,00 Direct labor $75,000 Interest expense $5,000 Raw materials inventory, Oct. 1 $28,000 Raw materials inventory, Oct. 31 $20,000 Work in process inventory, Oct. 1 $8,000 Work in process inventory, Oct. 31 $30,000 Finished goods inventory, Oct. 1 $110,000 Finished goods inventory, Oct. 31 $95,000 Purchases of raw materials $130,000 pervisors $40,000 Administrative expense $50,000 Factory maintenance $45,000 Selling expense $60,000 Sales $500,000 Depreciation of machinery $35,000 Utilities for the factory $40,000 Gross Margin $170,000