Mount Elliott Fixtures produces a variety of hardware products, primarily for the home construction and remodeling business. The cost accountant provides you with the following data for the year (in \$000): Mount Elliott Fixtures Statement of Cost of Goods Sold For the Year Ended December 31 ($000) Manufacturing costs: Direct materials: Manufacturing overhead: \begin{tabular}{|l|l|} \hline Total manufacturing overhead \\ \hline Total manufacturing costs \\ \hline Total cost of work-in-process during the year \\ \hline Costs of goods manufactured during the year \\ \hline & \\ \hline & Cost of goods sold \\ \hline \end{tabular} Mount Elliott Fixtures Income Statement For the Year Ended December 31