Required Information [The following information applies to the questions displayed below) 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 $ 13,800 17,600 8,400 32,500 19,800 18, 350 27,100 7,200 13, 650 12,400 22,500 1, 850 7, 700 47,500 53,200 217, 530 29,000 232, 500 14, 600 Pepper Company $ 17,050 21,000 10,950 24, 250 40,200 13,600 17,200 9,000 12,250 4, 900 59,000 9,880 2,000 61,000 48, 100 307, 510 16,700 136,825 22,950 Complete the table to calculate the cost of goods sold for both Garcon Compa December 31, 2017 Garcon Company $ 13,800 Pepper Company 17,050 Beginning finished goods inventory (Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold 18.350 13,600 $ (18 350) $ (13,600)