The administrative offices and manufacturing plant of Billings Tool & Die share the same building. The following information (in $000s) appears in the accounting records for last year:

Administrative costs	$	1,658
Building and machine depreciation (75% of this amount is for factory)		900
Building utilities (90% of this amount is for factory)		1,310
Direct labor		845
Direct materials inventory, December 31		14
Direct materials inventory, January 1		10
Direct materials purchases		3,630
Factory supervision		481
Finished goods inventory, December 31		69
Finished goods inventory, January 1		55
Indirect factory labor		915
Indirect materials and supplies		679
Marketing costs		879
Property taxes on building (85% of this amount is for factory)		800
Sales revenue		12,916
Work-in-process inventory, December 31		25
Work-in-process inventory, January 1		32

Required:

Prepare an income statement with a supporting cost of goods sold statement. (Enter your answers in thousands of dollars (i.e., 234,000 should be entered as 234).)