Work backwards to calculate cost of goods manufactured in 2016 for iRobot Company using the data given with one change: Use $44149 for ending finished goods inventory for 2016.

Balance Sheet for iRobot
All numbers in thousands
	12/31/2016	12/31/2015
Cash	214,523	179,915
Short Term Investments	39,930	33,124
AR	72,909	104,679
Unbilled Revenue	139	452
Raw Materials	4,717	9,082
Work in Process	0	0
Finished Goods	45,861	52,596
Other Current Assets	5,591	9,501
Total Current Assets	383,670	389,349
PP&E	27,532	26,850
Goodwill	41,041	48,751
Intangible Assets	12,207	15,664
Other assets	43,462	41,129
	507,912	521,743
AP	67,281	61,655
Accrued Expenses	19,854	15,954
Salaries Payable	21,015	15,752
Unearned Revenue	4,486	3,265
Total Current Liabilities	112,636	96,626
Long Term Liabilities	6,310	7,706
Common Stock	162,016	232,400
Retained Earnings	226,950	185,011
Total Stockholder's Equity	388,966	417,411
Total Liab & SE	507,912	521,743
Income Statement for iRobot
Sales	660,604	616,778
COGS	341,289	327,852
Gross Margin	319,315	288,926
Operating Expenses:
Research and Development	79,805	76,071
Selling & Marketing	115,125	97,772
General and Admin	66,828	54,465
Total Operating Expenses	261,758	228,308
Operating Income	57,557	60,618
Other income	3,804	2,353
Income Before Taxes	61,361	62,971
Income Tax Expense	19,422	18,841
Net Income	41,939	44,130
Units Shipped (sold)	2,943	2,436