PART 2) The following data is provided for Garcon Company and Pepper Company.

Garcon Company

Pepper Company

Beginning finished goods inventory

$

14,200

$

19,150

Beginning work in process inventory

16,900

22,500

Beginning raw materials inventory

9,700

13,950

Rental cost on factory equipment

32,750

22,900

Direct labor

21,400

43,000

Ending finished goods inventory

18,650

14,000

Ending work in process inventory

26,800

19,400

Ending raw materials inventory

7,300

7,600

Factory utilities

14,250

16,500

Factory supplies used

12,700

6,000

General and administrative expenses

32,500

59,500

Indirect labor

2,450

9,340

RepairsFactory equipment

5,660

1,700

Raw materials purchases

35,500

55,500

Selling expenses

59,600

46,000

Sales

214,530

307,510

Cash

21,000

18,200

Factory equipment, net

262,500

163,825

Accounts receivable, net

14,800

24,950

2A) Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017.

	Garcon Company	Pepper Company
Direct Materials
Raw Materials Available for Use
Direct Materials Used
Factory Overhead
Total Manufacturing Costs
Total Cost of Work in Process
Cost of Goods Manufactured	$	$

2B). Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.

	Garcon Company	Pepper Company
Cost of Goods Available for Sale
Cost of Goods Sold	$	$