Compute the cost of goods sold for each of these two companies: Merchandiser Manufacturer Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured $ 302,000.00 $ 602,000.00 580,000.00 791,000.00 Ending inventory Merchandise Finished goods 201,000.00 195,000.00 A manufacturing company has a beginning finished goods inventory of $15,600, raw material purchases of $18,000, cost of goods manufactured of $32,500, and an ending finished goods inventory of $17,800. Show the calculation of the cost of goods sold for this company: