rcon Pepper Company 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 utlities Factory supplies used General and administrative expenses Indirect labor s 12,000$18,.000 23,500 12,000 26,000 41,000 11,500 21,000 17,500 15,000 4,600 22,000 31,000 20,000 20,500 21,000 7,000 13,900 20,000 7,660 Repairs-Factory equipment Raw materials purchases Selling expenses Sales 27,000 50,000 54,000 46,000 95,030290,010 20,000 212,500 13,200 15,700 Fectory equipment, net Accounts receivable, net 15,825 19.450 5. 1. Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company Garcon pper Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead