The following are account balances relating to 2016 (in thousands):

Property tax on plant building......................................$ 3,800

Marketing, distribution, and customer-service costs.............44,400

Finished goods inventory, January 1, 2016........................32,400

Plant utilities...........................................................20,400

Work-in-process inventory, December 31, 2016.................31,200

Depreciation of plant building.......................................10,800

General and administrative costs (non plant).....................51,600

Direct materials used................................................104,400

Finished goods inventory, December 31, 2016...................40,800

Depreciation of plant equipment....................................13,200

Plant repairs and maintenance.......................................19,200

Work-in-process inventory, January 1, 2016.....................24,000

Direct manufacturing labour........................................40,800

Indirect manufacturing labour......................................27,600

Indirect materials used..............................................13,200

Miscellaneous plant overhead.......................................5,800

Required

Compute cost of goods manufactured and cost of goods sold.