1) Compute cost of goods manufactured and cost of goods sold (2-28) The following are the 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 Plant utilities 20,400 Work in process inventory, December 31, 2019 32,200 Deprection on Plant building 14,700 General and administrative cost( non- plant) 51,600 Direct material used 106,800 Finished goods inventory, December 31, 2019 44,800 Deprection on Plant equipment 14,700 Plant repairs and maintainance 19,200 Work in process inventory, Januray 1, 2019 25,000 Direct manufacturing labour 38,400 Indirect manufacturing labour 27,600 Indirect material used 14,200 Miscellaneous plant overhead 5200