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The following data is provided for Garcon Company and Pepper Company. 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 $ 13,200 16,700 10,800 28,250 22,200 18,500 23,500 6,800 11,100 10,600 29,000 1,450 7,100 35,000 56,800 232,530 22,000 252,500 16,800 Pepper Company $ 17,950 22,500 12,000 25,750 36,200 15,700 19,800 9,200 13,250 4,300 50,500 7,660 2,050 58,000 53,800 327,510 17,200 166,825 21,950 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Co December 31, 2017. 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 10,800 $ 35,000 45,800 6,800 39,000 22,200 12,000 58,000 70,000 9,200 60,800 36,200 28,250 11,100 10,600 1,450 7,100 25,750 13,250 4,300 7,660 2,050 58,500 53,010 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Beginning work in process inventory Cost of goods manufactured 16,700 16,700 23,500 (6,800) $ 22,500 22,500 19,800 2,700 $ Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper December 31, 2017 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Com December 31, 2017 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the December 31, 2017 Garcon Company $ 13,200 Pepper Company 17,950 Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 0 $ 0