Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,800			$	17,950
Beginning work in process inventory			18,900				23,850
Beginning raw materials inventory (direct materials)			11,300				11,550
Rental cost on factory equipment			34,500				26,050
Direct labor			21,600				35,800
Ending finished goods inventory			17,150				16,200
Ending work in process inventory			22,600				18,600
Ending raw materials inventory			7,000				7,800
Factory utilities			12,300				12,500
Factory supplies used (indirect materials)			8,500				4,300
General and administrative expenses			21,000				52,500
Indirect labor			2,050				8,500
RepairsFactory equipment			7,340				1,600
Raw materials purchases			34,000				62,500
Selling expenses			62,000				47,800
Sales			199,530				317,510
Cash			32,000				20,200
Factory equipment, net			247,500				121,825
Accounts receivable, net			14,200				21,950
1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019