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 14,400 17,200 7,600 28,250 23, 400 19,850 23,200 6,900 9,750 9,400 31,500 1,250 7,820 47,000 57,200 204,030 33,000 257,500 14,800 Pepper Company $ 16,900 20, 250 14,100 23,950 39,400 16,600 17,400 9,000 16,500 4,100 57,500 9,340 3,800 58,500 55,900 305,010 16,700 175, 825 23,950 Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead 0 0 Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured $ 0 $ 0 Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Com December 31, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $ 0