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 13,900 16,300 8,900 31,750 20,800 18,650 26,800 6,500 13,350 9,100 32,000 1,900 4,820 39,000 62,400 219,030 30,000 232,500 14,600 Pepper Company $ 16,600 22,350 13,050 25,900 41,800 15,500 20,000 9,600 17,000 3,500 58,000 9,880 2,750 56,000 46,300 315,010 15,700 157,825 20,700 Required: 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. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017. Garcon Company Pepper Company $ $ Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Raw materials purchases Direct materials used 8,900 39,000 47,900 6,500 41,400 13,050 56,000 69,050 9,600 59,450 Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment 31,750 13,350 9,100 1,900 4,820 25,900 17,000 3,500 9,880 2,750 60,920 5 9,030 Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured 0 Domod Required 1 Required 2 ------ Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper December 31, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $ 0