Computing cost of goods manufactured and cost of goods sold. The following are account balances relating to 2013 (in thousands):

Property tax on plant building.............. $ 3,600

Marketing, distribution, and customer-service costs ..... 44,400

Finished goods inventory, January 1, 2013.......... 32,400

Plant utilities..................... 20,400

Work-in-process inventory, December 31, 2013...... 31,200

Amortization of plant building ............. 10,800

General and administrative costs (non-plant) ....... 51,600

Direct materials used..................104,400

Finished goods inventory, December 31, 2013 ........ 40,800

Amortization of plant equipment............ 13,200

Plant repairs and maintenance............ 19,200

Work-in-process inventory, January 1, 2013........ 24,000

Direct manufacturing labour.............. 40,800

Indirect manufacturing labour ............. 27,600

Indirect materials used............... 13,200

Miscellaneous plant overhead ............. 4,800

REQUIRED

Compute cost of goods manufactured and cost of goods sold.