Calculate Cost of Goods Sold for the Following Two Companies

Calculate Cost of Goods Sold for the following two companies:
$$\begin{array} { | l | r | r | } \hline & \text { LEWIS INC. } & \text { MERCER CO. } \\\hline \text { Merchandise } & \$ 250,000 & \\\hline \text { Finished Goods } & & \$ 550,000 \\\hline \text { Cost of Goods Purchased } & 460,000 & \\\hline \text { Cost of Goods Manufactured } & & 688,000 \\\hline \text { Ending Inventory: } & & \\\hline \text { Merchandise } & 128,000 & \\\hline \text { Finished Goods } & & 350,000 \\\hline\end{array}$$