Compute cost of goods manufactured and operating income The following are the account balances 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 Deprection on Plant building General and administrative cost( non- plant) Direct material used Finished goods inventory, December 31, 2019 Deprection on Plant equipment Plant repairs and maintainance23,200Work in process inventory, Januray 1, 2019 Direct manufacturing labour Indirect manufacturing labour Indirect material used Revenue Miscellaneous plant overhead $4,500 50,000 39,000 23,400 32,000 10,000 30,000 108,200 32,800 13,200 22,000 32,000 22,100 15,320 350,000 320