Calculate Cost of Goods Sold for the Following Two Companies

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