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	$	1,653
Building and machine depreciation (75% of this amount is for factory)		800
Building utilities (90% of this amount is for factory)		1,310
Direct labor		835
Direct materials inventory, December 31		16
Direct materials inventory, January 1		10
Direct materials purchases		3,640
Factory supervision		495
Finished goods inventory, December 31		66
Finished goods inventory, January 1		57
Indirect factory labor		918
Indirect materials and supplies		691
Marketing costs		879
Property taxes on building (85% of this amount is for factory)		1,000
Sales revenue		12,945
Work-in-process inventory, December 31		28
Work-in-process inventory, January 1		34

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).)