Garcon	Pepper
Beginning finished goods inventory	14,800	19,750
Beginning work in process inventory	15,600	19,650
Beginning raw materials inventory	7,800	14,400
Rental cost on factory equipment	31,000	24,100
Direct labor	23,800	44,600
Ending finished goods inventory	18,500	16,500
Ending work in process inventory	26,500	17,800
Ending raw materials inventory	6,800	9,800
Factory utilities	13,500	12,250
Factory supplies used	12,400	4,900
General and administrative expenses	33,000	45,000
Indirect labor	2,150	7,660
RepairsFactory equipment	6,260	2,450
Raw materials purchases	41,000	57,500
Selling expenses	52,400	51,700
Sales	222,030	342,510
Cash	29,000	19,700
Factory equipment, net	267,500	145,825
Accounts receivable, net	14,800	20,950
Please calculate cost of goods sold, also indicate all the necessary steps clearly. Thanks