The following are account balances relating to 2019 (in thousands). Account Balances - X Property tax on plant building $4,100 Marketing, distribution, and customer-service costs 44,500 Finished goods inventory, January 1, 2019 32,200 Plant utilities 20,550 Work-in-process inventory, December 31, 2019 31,200 Depreciation of plant building 10,400 General and administrative costs (nonplant) 51,200 Direct materials used 104,700 Finished goods inventory, December 31, 2019 40,700 Depreciation of plant equipment 13,350 Plant repairs and maintenance 19,200 Work-in-process inventory, January 1, 2019 24,200 Direct manufacturing labour 40,400 Indirect manufacturing labour 27.900 Indirect materials used Miscellaneous plant overhead 13.500 4,300 Print Done Required Compute the cost of (a) goods manufactured and (b) cost of goods sold. Schedule of Cost of Goods Manufactured For the Year Ended December 31, 2019 (in thousands) Indirect manufacturing costs: Manufacturing costs incurred during 2019 Cost of goods manufactured (b) Calculate the cost of goods sold by completing the following schedule. Schedule of Cost of Goods Sold For the Year Ended December 31, 2019 (in thousands) Cost of goods sold