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. $ 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 Garcon Company 13,100 18,700 8,700 32,250 23,600 21,650 22,600 7,700 13,050 11,500 30,000 2,250 5,660 47,500 58,800 231,030 34,000 262,500 16,000 Pepper Company $ 19, 150 22,350 11,700 22,450 36,200 16,300 18,600 7,800 17,000 5,500 45,500 9,280 3,300 53,000 52,900 317,510 15,700 139,825 23,200 Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold