1) VanRoy Supplies reports net sales of $1,810,000, net income of $180,000, and gross profit of $306,000. The company's cost of goods sold is:

$1,630,000.

$486,000.

$1,504,000.

$1,324,000.

2) Berg Tooling reports net sales of $455,000, gross profit of $295,000, and net income of $28,000. The company's cost of goods sold is:

$323,000.

$132,000.

$427,000.

$160,000.