Raynard’s Jewellery had the following data (in thousands) for a given period. Assume there are no inventories. Fill in the blanks.

Sales ............................................................................$ –
Direct materials ........................................................370
Direct labour .................................................................–
Factory overhead .........................................................–
Manufacturing cost of goods sold .........................780
Gross margin ............................................................120
Selling and administrative expense...........................–
Operating income .....................................................20
Conversion costs .........................................................–
Prime costs ...............................................................600