The following are account balances relating to 2019 (in thousands}:

Property tax on plant building	$ 3,800
Marketing, distribution, and customer-service costs	44,400
Finished goods inventory, January 1, 2019	32,400
Plant utilities	20,400
Work-in-process inventory, December 31, 2019	31,200
Depreciation of plant building	10,800
General and administrative costs (nonplant)	51,600
Direct materials used	104,400
Finished goods inventory, December 31, 2019	40,800
Depreciation of plant equipment	13,200
Plant repairs and maintenance	19,200
Work-in-process inventory, January 1, 2019	24,000
Direct manufacturing labour	40,800
Indirect manufacturing labour	27,600
Indirect materials used	13,200
Miscellaneous plant overhead	5,800

Required

Compute cost of goods manufactured and cost of goods sold.