Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,000			$	19,150
Beginning work in process inventory			17,800				22,200
Beginning raw materials inventory (direct materials)			11,900				13,950
Rental cost on factory equipment			30,000				23,500
Direct labor			20,400				37,400
Ending finished goods inventory			18,650				16,800
Ending work in process inventory			24,100				16,400
Ending raw materials inventory			5,400				8,400
Factory utilities			13,050				13,000
Factory supplies used (indirect materials)			8,500				4,500
General and administrative expenses			34,500				49,000
Indirect labor			1,350				7,660
RepairsFactory equipment			5,780				2,050
Raw materials purchases			43,500				63,000
Selling expenses			50,800				58,000
Sales			226,530				295,010
Cash			29,000				19,200
Factory equipment, net			252,500				145,825
Accounts receivable, net			14,800				21,200

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019.

Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.