Required information Use the following information for the Exercises belovw 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 $ 12,400 17,600 11,300 33,500 24,200 21,650 23,200 6,700 10,350 8,200 23,000 2,350 6,620 35,500 53,200 241,530 24,000 252,500 13,800 Pepper Company $ 19,150 23,100 14,700 26,350 38,600 16,000 18,000 7,400 14,500 4,200 57,000 7,780 3,050 54,500 54,700 317,510 23,200 169,825 23,700 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 14,700 54,500 69,200 7,400 61,800 38,600 Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used 11,300 $ 35,500 46,800 6,700 40,100 24,200 irect labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor Repairs-Factory equipment 33,500 10,350 8,200 2,350 6,620 26,350 14,500 4,200 7,780 3,050 Total factory overhead Total manufacturing costs 61,020 55,880 Total cost of work in process 0 0 Cost of goods manufactured Required 1Required 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. Pepper Company Company Garcon Cost of goods available for sale Cost of goods sold 0 KRequired 1 Required 2