Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.

Required information

[The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,400			$	19,150
Beginning work in process inventory			14,500				23,400
Beginning raw materials inventory			8,900				11,850
Rental cost on factory equipment			31,750				22,000
Direct labor			19,800				40,600
Ending finished goods inventory			19,250				15,700
Ending work in process inventory			26,500				19,800
Ending raw materials inventory			7,200				10,000
Factory utilities			13,200				15,500
Factory supplies used			8,500				5,800
General and administrative expenses			29,000				58,000
Indirect labor			1,750				8,440
RepairsFactory equipment			6,620				3,050
Raw materials purchases			37,500				69,500
Selling expenses			53,200				49,600
Sales			234,030				337,510
Cash			23,000				22,700
Factory equipment, net			237,500				145,825
Accounts receivable, net			15,800				23,450