The following data were taken from the general ledgers and other sources of Charlie Manufacturing Inc. and Delta 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 Delta Merchandising Co., selecting the appropriate items from the previous list.

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