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		$	12,700			$	19,600
Beginning work in process inventory			18,800				22,800
Beginning raw materials inventory			7,200				13,200
Rental cost on factory equipment			31,500				24,100
Direct labor			20,800				37,800
Ending finished goods inventory			19,250				13,100
Ending work in process inventory			23,800				21,400
Ending raw materials inventory			6,300				9,800
Factory utilities			10,950				16,000
Factory supplies used			10,900				5,800
General and administrative expenses			29,000				53,500
Indirect labor			2,150				9,700
RepairsFactory equipment			4,820				2,650
Raw materials purchases			35,000				62,500
Selling expenses			58,400				48,100
Sales			216,030				317,510
Cash			33,000				24,200
Factory equipment, net			262,500				118,825
Accounts receivable, net			16,000				24,700

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 1
• Required 2

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017.

	Garcon Company	Pepper Company
Direct materials
Beginning raw materials inventory
Add: Raw materials purchases
Raw materials available for use	0	0
Less: Ending raw materials inventory
Direct materials used	0	0
Direct labor
Factory overhead
Rental cost on factory equipment
Factory utilities
Factory supplies used
Indirect labor
RepairsFactory equipment
Total factory overhead	0	0
Total manufacturing costs
Total cost of work in process	0	0
Cost of goods manufactured	$0	$0

Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.

	Garcon Company	Pepper Company
Cost of goods available for sale
Cost of goods sold	$0	$0