Andromeda Manufacturing Company has the following data in the ledger for the year ended December 31, 2022:

Items	Amount (in $)
Beginning, RM inventory, January 01, 2022	11,000
Ending, RM inventory, December 31, 2022	8,000
Beginning, WIP inventory, January 01, 2022	6,000
Ending, WIP inventory, December 31, 2022	7,000
Beginning, FG inventory, January 01, 2022	22,000
Cost of goods available for sale	126,000
Ending, FG inventory, December 31, 2022	18,000
Operating costs	70,000
Purchases of direct materials	73,000
Direct labor cost	9,000
Indirect labor	7,000
Supplies	2,000
Heat, light, and power	5,000
Depreciation - plant building	2,000
Depreciation - plant equipment	3,000
Miscellaneous	1,000
Revenue	210,000

Answer the following questions using comma to represent thousands and without the dollar sign and decimal places:

1. How much is the CGM?

2. How much is the CGS?

3. How much is the gross margin?

4. How much is the operating income?

5. How much is the operating income when CGS is adjusted to $140,000?