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	$	1,661
Building and machine depreciation (75% of this amount is for factory)		900
Building utilities (90% of this amount is for factory)		1,200
Direct labor		855
Direct materials inventory, December 31		16
Direct materials inventory, January 1		12
Direct materials purchases		3,670
Factory supervision		485
Finished goods inventory, December 31		68
Finished goods inventory, January 1		54
Indirect factory labor		916
Indirect materials and supplies		690
Marketing costs		880
Property taxes on building (85% of this amount is for factory)		900
Sales revenue		13,048
Work-in-process inventory, December 31		27
Work-in-process inventory, January 1		29

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).)