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

Property tax on plant building.......................................$ 4,200

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

Finished goods inventory, January 1, 2016.........................37,400

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

Work-in-process inventory, December 31, 2016..................32,200

Depreciation of plant building........................................14,700

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

Direct materials used.................................................106,800

Finished goods inventory, December 31, 2016.....................44,800

Depreciation of plant equipment.....................................14,700

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

Work-in-process inventory, January 1, 2016.......................25,000

Direct manufacturing labour..........................................38,400

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

Indirect materials used.................................................12,200

Miscellaneous plant overhead..........................................5,200

Required

Compute cost of goods manufactured and cost of goods sold.