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Required 1 Required 2 Garcon Company $ 14,200 15,200 9,500 34,500 22,200 20,300 26,800 7,800 Complete the table to find the cost of goods manufactured for both Garcon Company and F December 31, 2019. Garcon Company Pepper Company 9,300 Pepper Company $ 19,600 22,050 13,950 23,650 39,400 15,400 21,200 7,200 17,750 5,200 48,000 9,040 2,150 69,500 51,400 317,510 17,700 157,825 20,450 Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net $ 10,000 32,500 2,200 7,820 37,500 55,600 234,030 24,000 262,500 14,800 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 9,500 $ 37,500 47,000 7,800 39,200 22,200 13,950 69,500 83,450 7,200 76,250 39,400 34,500 9,300 10,000 2,200 7,820 OOOOOO 23,650 17,750 5,200 9,040 2,150 57,790 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 63,820 133,020 % 15,200 148,220 26,800 121,420 $ 22,050 22,050 21,200 850 $ Required 1 Required 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. Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold Garcon Company $ 14,200 121,420 X 135,620 Pepper Company 19,600 850 X 20,450 $ 135,620 $ 20,450 11 / A 53,167