The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,700			$	19,000
Beginning work in process inventory			15,400				23,850
Beginning raw materials inventory (direct materials)			7,000				12,750
Rental cost on factory equipment			27,250				23,050
Direct labor			22,800				39,800
Ending finished goods inventory			21,200				15,300
Ending work in process inventory			25,600				22,000
Ending raw materials inventory			5,900				7,400
Factory utilities			10,800				17,000
Factory supplies used (indirect materials)			13,000				3,600
General and administrative expenses			33,000				57,500
Indirect labor			1,600				8,380
RepairsFactory equipment			7,700				2,250
Raw materials purchases			43,000				53,000
Selling expenses			56,400				47,500
Sales			202,530				322,510
Cash			34,000				24,200
Factory equipment, net			217,500				145,825
Accounts receivable, net			16,400				20,950

Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Compan December 31, 2019. Garcon Company Pepper Company $ 12,750 7,000 $ 43,000 53,000 65,750 Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment 50,000 5,900 44,100 22,800 7,400 58,350 39,800 23,050 27,250 10,800 13,000 1,600 7,700 17,000 3,600 8,380 2,250 60,350 54,280 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending work in process inventory Cost of goods manufactured 0 0 $ 0 $ 0 Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Co December 31, 2019. Garcon Company $ 13,700 Pepper Company 19,000 Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold 21,200 15,300 $ (21,200) $ (15,300)