the following data were taken from the general ledgers and 362034

The following data were taken from the general ledgers and other data of Alpha Manufacturing, Inc., and Bravo Merchandising Co. on April 30 of the current year:

Merchandise inventory, April 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38,000

Finished goods, April 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,000

Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121,000

Cost of goods manufactured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287,000

Merchandise inventory, April 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,000

Finished goods, April 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61,000

Required:

1. Compute the cost of goods sold for Bravo Merchandising Co., selecting the appropriate items from the previous list.

2. Compute the cost of goods sold for Alpha Manufacturing, Inc., selecting the appropriate items from the previous list.