The following data were taken from the general ledgers and other sources of Gamma Manufacturing Inc. and Epsilon Merchandising Co. on April 30 of the current year: $ 38,000 67,000 Merchandise inventory, April 1 Finished goods, April 1 ..... Purchases...... Cost of goods manufactured....... Merchandise inventory, April 30. Finished goods, April 30 Required: 121,000 287,000 33,000 61,000 1. Compute the cost of goods sold for Epsilon Merchandising Co., selecting the appropriate items from the previous list. 2. Compute the cost of goods sold for Gamma Manufacturing Inc., selecting the appropriate items from the previous list