0 Required information www.my youn Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Direct materials Raw materials inventory, beginning S 9,000 $ 11,100 Add: Raw materials purchases 40,500 63,500 Raw materials available for use 49,500 74,600 Less: Raw materials inventory, ending Direct materials used 7,000 42,500 Direct labor 22,200 9,000 65,600 35,800 Factory overhead Rental cost on factory equipment 34,750 X 23,050 Factory utilities 14,400 12,500 Repairs-Factory equipment 13,600 3,800 Indirect labor 1,750 x 8,560 Raw materials inventory, beginning 7,580 x 3,350 Total factory overhead 72,080 51,260 Total manufacturing costs 139,380 x 151,160 x Add: Work in process inventory, beginning 16,200 21,450 Total cost of work in process 155,580 172,610 Less: Work in process inventory, ending 22,300 17,000 Cost of goods manufactured $ 133,280 $ 155,610