Can someone help me figure out the cost of goods for these two balance sheets?

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 $ 13,500 15,800 8,200 29,500 24,800 19,550 25,900 5,700 9,450 12,400 31,500 2,300 7, 220 38,000 63,600 228,030 30,000 277,500 14,600 Pepper Company $ 17,950 20,850 13,200 22,600 38,600 16,000 20,000 9,000 12, 250 5,700 55,000 7,960 1,800 60,500 56,200 297,510 21,200 130,825 21,700 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 Reg 1A Garcon Req 1A Pepper Req 1B Garcon Reg 1B Pepper Prepare the income statement for Garcon Company. GARCON COMPANY Income Statement For Year Ended December 31, 2017 Sales $ 228,030 Less: Cost of goods sold Gross profit 228,030 Operating expenses General and administrative expenses 31,500 Selling expenses 63,600 Income (loss) before tax $ 132,930 PEPPER COMPANY Income Statement For Year Ended December 31, 2017 Sales $ 297,510 Add: Cost of goods sold Gross profit 297,510 Operating expenses General and administrative 55,000 expenses Selling expenses 56,200 Income (loss) before tax $ 186,310