Marshall Company is a large manufacturer of office furniture. The company has recently adopted lean accounting and has identified two value streams-office chairs and office tables. Total sales in the most recent period for the two streams are $265 and $330 million respectively In the most recent accounting period, Marshall had the following operating costs, which were traced to the two value streams as follows (in thousands) Chairs Tables Operating costs: Materials $ 16,900 $ 14,900 127,000 98,500 Equipment-related costs 44,900 63,6ee Occupancy costs 11,550 13, eee Labor In addition to the traceable operating costs, the company had manufacturing costs of $136.750 million, and selling and administrative costs of $35 million that could not be traced to either value stream. Due to the implementation of lean methods, the firm has been able to reduce inventory in both value streams significantly. Marshall has calculated the fixed cost of prior period inventory that is included in the current income statement to be $7.5 million for the office chair stream and $21.5 million for the office table stream Required: Prepare, in good form (ke, using Exhibit 1717 as a guide), the value-stream income statement for Marshall Company (Enter your answers in thousands of dollars.) MARSHALL COMPANY