1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.

Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company Garcon Company Beginning finished goods inventory$ 12,000 18,100 9,800 27,000 21,200 17,750 22,600 6,300 13,950 10,300 25,500 1,300 4,940 39,000 64,000 241,530 29,000 282,500 14,000 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 Pepper Company $ 16,900 21,750 11,400 22,150 37,400 16,800 21,800 7,800 17,000 6,000 44,000 8,320 3,850 66,000 56,200 305,010 17,200 160,825 19,700