Use the following information to determine the gross margin for Pacific States Manufacturing for the year just ended (all amounts are in thousands of dollars):

Sales	$31,800
Purchases of direct materials	$7,000
Direct labour	$5,000
Work in process, 1/1	$800
Work in process, 1/31	$3,000
Finished goods inventory, 1/1	$4,000
Finished goods inventory, 1/31	$5,300
Accounts payable, 1/1	$1,700
Accounts payable, 1/31	$1,500
Direct materials inventory, 1/1	$6,000
Direct materials inventory, 1/31	$1,000
Indirect labour	$600
Indirect materials used	$500
Utilities expense, factory	$1,900
Depreciation on factory equipment	$3,500

Use the following for your answer

Beginning work in process inventory
Add: Direct materials used
Beginning raw materials inventory
Purchase of direct materials
Available for use
Ending raw materials inventory
Direct materials used
Direct labour
Manufacturing overhead
Total manufacturing costs for the month
Total manufacturing costs to account for
Add: Opening work in process inventory
Less: ending work in process inventory
Cost of goods manufactured

Beginning finished goods inventory
+Cost of goods manufactured
=Cost of goods available for sale
-Ending finished goods inventory
=Cost of goods sold