Why does it say that the answer is not complete?

Yolo Windows, a manufacturer of windows for commercial buildings, reports the following account information for last year (all costs are in thousands of dollars): $ 36 48 656 Information on January 1 (Beginning): Direct materials inventory Work-in-process inventory Finished goods inventory Information for the year: Administrative costs Direct labor Direct materials purchases Factory and machine depreciation Factory supervision Factory utilities Indirect factory labor Indirect materials and supplies Marketing costs Property taxes on factory Sales revenue Information on December 31 (Ending): Direct materials inventory Work-in-process inventory Finished goods inventory $ 1,440 4,240 3,280 4,640 840 360 1,120 280 600 112 18,160 $ 32 56 588 Required: Prepare an income statement with a supporting cost of goods sold statement. (Enter your answers in thousands of dollars (i.e., 234,000 should be entered as 234).) Answer is complete and correct. YOLO WINDOWS Income Statement For the Year Ended December 31 ($000) Sales revenue Less: Cost of goods sold Gross margin Administrative costs $ 1,440 Marketing costs 600 $ 18,160 (14,936) 3,224 $ Total marketing and administrative costs Operating profit 2,040 1,184 $ Answer is not complete. $ 48 YOLO WINDOWS Statement of Cost of Goods Sold For the Year Ended December 31 ($000) Beginning work-in-process, Jan. 1 Manufacturing costs: Direct materials: Beginning inventory, Jan. 1 36 Add: Material purchases 3,280 Direct materials available 3,316 Less: Ending inventory, Dec. 31 (32) Direct materials used Direct labor Manufacturing overhead: Factory and machine depreciation 4,640 Factory supervision 840 Factory utilities 360 Indirect factory labor 1,120 Indirect materials and supplies 280 Property taxes on factory 112 OOO OOO 3,284 4,240 7,352 Total manufacturing overhead Total manufacturing costs Total cost of work-in-process during the year Less: Ending work-in-process, Dec. 31 Costs of goods manufactured during the year Beginning finished goods, Jan. 1 14,876 14,924 56 14,868 656 Less: Ending finished goods inventory, Dec. 31 Cost of goods sold (588) 14,936 $