2-31 Cost of goods manufactured. [Excel template] (LO 2, 4) Consider the following account balances (in thousands) for the Canseco Company:

The data listed are as follows.

Required

1. Prepare a schedule of cost of goods manufactured for 2022.
2. Revenues in 2022 were $325 million. Prepare the 2022 statement of comprehensive income.

\begin{tabular}{lcc} & Beginning of 2022 & End of 2022 \\ \hline Direct materials inventory & $24,000 & $29,000 \\ Work-in-process inventory & 19,000 & 20,000 \\ Finished goods inventory & 18,000 & 21,000 \\ Purchases of direct materials & & 80,000 \\ Direct manufacturing labour & & 22,000 \\ Indirect manufacturing labour & & 17,000 \\ Plant insurance & & 10,000 \\ Depreciation-plant building and equipment & 12,000 \\ Repairs and maintenanceplant & 6,000 \\ Marketing, distribution, and customer-service costs & & 97,000 \\ General and administrative costs & & 24,000 \end{tabular}