The following balances $($in thousands of dollars$)$ are from the accounts of Birwood Furniture:

January $1($Beginning$)($$$000)$ December $31($Ending$)($$$000)$

Direct materials inventory $ $792$ $ $864$

Work$-$in$-$process inventory $1,2341,410$

Finished goods inventory $219344$

Direct materials used during the year amount to $$1,896,000$ and the cost of goods sold for the year was $$2,078,000.$

Required:

Prepare a cost of goods sold statement.

Note: Enter your answers in thousands of dollars $($i$.$e$.,234,000$ should be entered as $234).$