1.	Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company.

2.	Complete the below table to calculate the cost of goods sold for both Garcon Company and Pepper Company.

Using the following data, Pepper Company 22,000 21,000 14,000 22,500 37,000 14,000 20,000 14,600 13,000 2,300 51,000 7,660 1,500 44,000 46,000 290,010 15,700 115,825 19,450 Garcon Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Company 10,000 22,500 12,500 34,000 16,000 15,500 28,000 9,200 12,000 9,100 27,000 1,250 4,780 33,000 50,000 195,030 20,000 212,500 13,200