2-28 Computing cost of goods manufactured and cost of goods sold. The following are account be NINTRODUCTION TO COST TERMS AND PURPOSES R 200 800 ances relating to 2019 (in thousands): Property tax on plant building Marketing, distribution, and customer-service costs Finished goods inventory, January 1, 2019 Plant utilities Work-in-process inventory, December 31, 2019 Depreciation of plant building General and administrative costs (nonplant) Direct materials used $ 4,200 44,400 37,400 20,400 32,200 14,700 51,600 106,800 44,800 14,700 19,200 25,000 38,400 27,600 12,200 5,200 oly Finished goods inventory, December 31, 2019 Depreciation of plant equipment Plant repairs and maintenance Work-in-process inventory, January 1, 2019 Direct manufacturing labour Indirect manufacturing labour Indirect materials used Miscellaneous plant overhead Required Compute cost of (a) goods manufactured and (b) cost of goods sold. 2-29 Computing cost of goods purchased and cost of sales. The data below are for Marvin Lenartment Store. The account balances (in thousands) are for 2019