help with a cost of goods section please 460775

The budget committee of Hardesty Company collects the following data for its San Miguel Store in preparing budgeted income statements for May and June 2012.

Sales for May are expected to be $800,000. Sales in June and July are expected to be 10% higher than the preceding month.

Cost of goods sold is expected to be 75% of sales.

Company policy is to maintain ending merchandise inventory at 20% of the following month’s cost of goods sold.

Operating expenses are estimated to be:

Sales salaries $30,000 per month

Advertising 5% of monthly sales

Delivery expense 3% of monthly sales

Sales commissions 4% of monthly sales

Rent expense $5,000 per month

Depreciation $800 per month

Utilities $600 per month

Insurance $500 per month

Budgeted Income Statement

May June

Sales 800,000 880,000

I need to know how to do the rest of the cost of goods section?