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

Property tax on plant building	$ 4,200
Marketing, distribution, and customer-service costs	44,400
Finished goods inventory, January 1, 2019	37,400
Piant utilities	20,400
Work-in-process inventory, December 31, 2019	32,200
Depreciation of plant building	14,700
General and administrative costs (nonplant)	51,600
Direct materials used	106,800
Finished goods inventory, December 31, 2019	44,800
Depreciation of plant equipment	14,700
Plant repairs and maintenance	19,200
Work-in-process inventory, January 1, 2019	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 (a) goods manufactured and (bl cost of goods sold.