Required information Use the following information for the Exercises below. [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 (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 13,500 16,900 11,200 32,750 23,800 19,850 26,500 7,200 13,800 11,200 23,500 1,600 7,580 48,000 61,600 208,530 31,000 212,500 14,000 Pepper Company $ 18,100 20,100 14,700 24,250 37,800 14,500 20,800 8,600 14,750 5,100 44,500 9,940 2,050 57,000 48,700 302,510 16,200 124,825 22,200 Required information Use the following information for the Exercises below. [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 (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 13,500 16,900 11,200 32,750 23,800 19,850 26,500 7,200 13,800 11,200 23,500 1,600 7,580 48,000 61,600 208,530 31,000 212,500 14,000 Pepper Company $ 18,100 20,100 14,700 24,250 37,800 14,500 20,800 8,600 14,750 5,100 44,500 9,940 2,050 57,000 48,700 302,510 16,200 124,825 22,200 Garcon Company Pepper Company Direct materials $ 9,000 Beginning finished goods inventory Add: Raw materials purchases Raw materials available for use Add: Ending raw materials inventory Direct materials used 7,250 $ 33,000 40,250 53,000 (12,750) 9,000 9,000 Factory overhead 0 0 Total factory overhead Total manufacturing costs Total cost of work in process 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, 2019. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold 0 $ 0