Prepare a schedule for the cost of goods manufactured for 2013. Begin by preparing the schedule of cost of goods manufactured (in thousands). Start with the direct materials and labor costs, then indirect manufacturing costs, and complete the schedule by calculating cost of goods manufactured.	Beginning of 2013		End of 2013
Direct materials inventory	$27,000		$28,000
Work-in-process inventory	29,000		22,000
Finished goods inventory	16,000		25,000
Purchases of direct materials			73,000
Direct manufacturing labor			24,000
Indirect manufacturing labor			18,000
Plant insurance			6,000
Depreciationplant, building, and equipment			17,000
Repairs and maintenanceplant			2,000
Marketing, distribution, and customer-service costs			111,000
General and administrative costs			36,000