Need help with B please :)

(b) Prepare an income statement through gross profit. SKYSONG COMPANY Income Statement (Partial)The following data were taken from the records of Skysong Company for the fiscal year ended June 30, 2025. Raw Materials Inventory 7/1/24 $51,400 Accounts Receivable $30,900 Raw Materials Inventory 6/30/25 44.000 Factory Insurance 5,700 Finished Goods Inventory 7/1/24 99.000 Factory Machinery Depreciation 17.200 Finished Goods Inventory 6/30/25 27,100 Factory Utilities 29,600 Work in Process Inventory 7/1/24 27.400 Office Utilities Expense 9.450 Work in Process Inventory 6/30/25 29,700 Sales Revenue 560,000 Direct Labor 145,350 Sales Discounts 4,800 Indirect Labor 26,460 Factory Manager's Salary 63,700 Factory Property Taxes 9,610 Factory Repairs 2,200 Raw Materials Purchases 97,600 Cash 35,400Prepare a cost of goods manufactured schedule. (Assume that all raw materials used were direct materials.) SKYSONG COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2025 Work in Process, July 1, 2024 Direct Materials Raw Materials Inventory, July 1, 2024 51400 Raw Materials Purchases 97600 Total Raw Materials Available for Use 149000 Less Raw Materials Inventory, June 30, 2025 44000 i Raw Materials Purchases 105000 Direct Labor 145350 Manufacturing Overhead Factory Manager's Salary 63700 Factory Utilities 29600 Indirect Labor 26460 Factory Insurance 5700 Factory Repairs 2200 Factory Property Taxes 9610Factory Machinery Depreciation 17200 Total Manufacturing Overhead 154470 Total Manufacturing Costs Total Cost of Work in Process Less Work in Process, June 30, 2025 Cost of Goods Manufactured