Please organize the chart as seen and explain all calculations, other wise I will mark as incorrect. Thank You!

Using the following data, Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 15,000 16,500 10,000 30,000 23,000 21,000 28,000 11,700 7,000 14,200 26,000 1,250 4,780 31,000 50,000 195,030 20,000 212,500 13,200 Pepper Company $ 19,000 19,000 13,000 28,500 41,000 18,000 15,000 9,800 12,000 7,400 39,000 7,660 1,500 41,000 46,000 290,010 15,700 115,825 19,450 Answer is complete but not entirely correct. Garcon Company Pepper Company $ $ Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor Repairs-Factory equipment 10,000 31,000 41,000 11,700 29,300 23,000 13,000 41,000 54,000 9,800 44,200 41,000 30,000 7,000 14,200 1,250 4,780 28,500 12,000 7,400 7,660 1,500 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending work in process inventory Cost of goods manufactured 57,230 64,000 16,500 80,500 28,000 52,500 57,060 95,000 19,000 114,000 15,000 99,000 $ $ 2. Complete the below table to calculate the cost of goods sold for both Garcon Company and Pepper Company. Garcon Company Pepper Company Cost of goods manufactured Add: Ending finished goods inventory Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 0 0 $ $ 0