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$ ............ 4,200

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

Finished goods inventory, January 1, 2013........ 37,400

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

Work-in-process inventory, December 31, 2013..... 32,200

Amortization of plant building........... 14,700

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

Direct materials used.................106,800

Finished goods inventory, December 31, 2013.... 44,800

Amortization of plant equipment.......... 14,700

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

Work-in-process inventory, January 1, 2013........ 25,000

Direct manufacturing labour.............. 38,400

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

Indirect materials used.............. 12,200

Miscellaneous plant overhead .............. 5,200

REQUIRED

Compute cost of goods manufactured and cost of goods sold.