Needing the bottom blanks please explain how you get the answer for the blank boxes

Metlock Corporation has the following cost records for June 2022, . Indirect factory labor $5,000 Factory utilities $440 Direct materials used 21,600 Depreciation, factory equipment 1,520 43,200 Work in process, 6/1/22 3.240 Direct labor Work in process, 6/30/22 4,120 Maintenance, factory equipment 1.960 Finished goods, 6/1/22 5,400 Indirect materials used 2.500 Finished goods, 6/30/22 8.100 Factory manager's salary 3.240 (a) Your answer is correct. . Prepare a cost of goods manufactured schedule for June 2022. CEPEDA CORPORATION Cost of Goods Manufactured Schedule For the Month Ended June 30, 2022 V $ 3240 $ 21600 43200 5000 440 >> >> >> >> >> > >> 1520 1960 2500 3240 14660 79460 82700 June 30 4120 v 78580 Prepare an income statement through gross profit for June 2022 assuming sales revenue is $98,900. METLOCK CORPORATION Income Statement (Partial) For the Month Ended June 30, 2022 Sales Revenue ta 98,900 Cost of Goods Sold Finished Goods Inventory, June 1 $ 5,400 i Cost of Goods Manufactured 78580 i Cost of Goods Available for Sale | Less Finished Goods Inventory, June 30 Cost of Goods Sold II Gross Profit $