Please solve for part b and show your work for how you got your answers

Cepeda Corporation has the following cost records for June 2020.

Indirect Factory labor: $5,150	Factory Utilities: $500
Direct materials used: 22,360	Depreciation, factory equipment: 1,620
Work in Process, 6/1/20: 3,480	Direct labor: 42,170
Work in Process, 6/30/20: 4,620	Maintenance, factory equipment: 2,000
Finished goods, 6/1/20: 5,660	Indirect materials: 2,600
Finished goods, 6/30/20: 7,680	Factory manager's salary: 3,340

A)

CEPEDA CORPORATION Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020

Work in Process Inventory, June 1			$3,480
Direct Materials Used		$22,360
Direct Labor		42,170
Manufacturing Overhead
Indirect Labor	$5,150
Factory Manager's Salary	3,340
Indirect Materials	2,600
Maintenance, Factory Equipment	2,000
Depreciation, Factory Equipment	1,620
Factory Utilities	500
Total Manufacturing Overhead		15,210
Total Manufacturing Costs			79,740
Total Cost of Work in Process			83,220
Less: Work in Process Inventory, June 30			(4,620)
Cost of Goods Manufactured			$78,600

Please solve for part b and show your work for how you got your answers

(b) Your answer is partially correct. Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89,910. CEPEDA CORPORATION Income Statement (Partial) For the Month Ended June 30, 2020 Sales Revenue $ Cost of Goods Manufactured 78,600 Cost of Goods Available for Sale Less : Finished Goods Inventory, June 30