I'm missing an area under FACTORY OVERHEAD, but can't figure it out. What costs should I include in this section?

! Required information [The following information applies to the questions displayed below.) The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Pepper Company $ 18,850 23,850 10,350 23, 350 36,200 Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 13,400 17,500 11,900 32,500 24,400 18,650 25,600 6,100 12,450 24,000 14,750 5,180 41,500 56,000 297,960 32,000 13,600 13,900 18,000 8,000 12,500 58,000 12,400 2,900 53,500 50,200 391,380 24,200 21,450 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Required information Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company $ $ 10,350 11,900 41,500 53,400 53,500 63,850 8,000 6,100 Direct materials Raw materials inventory, beginning Add: Raw materials purchases Raw materials available for use Less: Raw materials inventory, ending Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Indirect labor RepairsFactory equipment 47,300 24,400 55,850 36,200 32,500 23,350 12,500 12,450 14,750 5,180 12,400 2,900 64,880 51,150 Total factory overhead Total manufacturing costs Add: Work in process inventory, beginning Total cost of work in process Less: Work in process inventory, ending Cost of goods manufactured 17,500 17,500 25,600 (8,100) $ 23,850 23,850 18,000 $ 5,850