The following data (in thousands of dollars) have been taken from the accounting records of Karling Corporation for the just completed year.

	Sales..........................................................	$990
	Raw materials inventory, beginning.........	$40
	Raw materials inventory, ending...............	$70
	Purchases of raw materials........................	$120
	Direct labor................................................	$200
	Manufacturing overhead...........................	$220
	Administrative expenses...........................	$150
	Selling expenses........................................	$140
	Work in process inventory, beginning......	$70
	Work in process inventory, ending...........	$50
	Finished goods inventory, beginning........	$120
	Finished goods inventory, ending.............	$160

a. The cost of goods manufactured (finished) for the year (in thousands of dollars) was:

b. The cost of goods sold for the year (in thousands of dollars) was:

c. The net operating income for the year (in thousands of dollars) was