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.