Computer cost of goods manufactured and cost of goods sold. The following are account blances relating to 2022 (in thousands)

Property tax on plant building	$ 3800
Marketing, distribution, and customer-service costs	44,400
Finished goods inventory, January 1	32,400
Plant utilities	20,400
Work-in-process inventory, December 31	31,200
Depreciation of plant building	10,800
General and administrative costs (nonplant)	51,600
Direct materials used	104,400
Finished goods inventory, December 31	40,800
Depreciation of plant equipment	13,200
Plant repairs and maintenance	19,200
Work-in-process inventory, January 1	24,000
Direct manufacturing labour	40,800
Indirect manufacturing labour	27,600
Indirect materials used	13,200
Miscellaneous plant overhead	5,800

Required: Compute cost of goods manufactured and cost of goods sold.