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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,700			$	17,800
Beginning work in process inventory			18,500				22,800
Beginning raw materials inventory			8,800				10,950
Rental cost on factory equipment			35,000				23,050
Direct labor			20,400				39,800
Ending finished goods inventory			20,600				16,400
Ending work in process inventory			24,100				16,200
Ending raw materials inventory			7,900				7,600
Factory utilities			13,350				12,750
Factory supplies used			10,000				4,400
General and administrative expenses			35,000				44,500
Indirect labor			2,350				8,980
RepairsFactory equipment			6,740				3,450
Raw materials purchases			35,500				56,000
Selling expenses			53,200				52,000
Sales			217,530				335,010
Cash			20,000				16,700
Factory equipment, net			272,500				121,825
Accounts receivable, net			16,200				24,200

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 Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured $ 0 $ Required 1 Required 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. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $ 0