4. Use the following information to determine the Raw material used, cost of goods manufactured, cost of goods sold for Pacific States Manufacturing for the year just ended (all amounts are in thousands of dollars):

Sales	$31,800
Purchases of direct materials	$7,000
Direct labour	$5,000
Work in process, 1/1	$800
Work in process, 1/31	$3,000
Finished goods inventory, 1/1	$4,000
Finished goods inventory, 1/31	$5,300
Accounts payable, 1/1	$1,700
Accounts payable, 1/31	$1,500
Direct materials inventory, 1/1	$6,000
Direct materials inventory, 1/31	$1,000
Indirect labour	$600
Indirect materials used	$500
Utilities expense, factory	$1,900
Depreciation on factory equipment	$3,500