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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,800			$	16,150
Beginning work in process inventory			15,200				23,100
Beginning raw materials inventory			11,400				13,050
Rental cost on factory equipment			33,250				25,450
Direct labor			19,200				43,400
Ending finished goods inventory			17,900				16,500
Ending work in process inventory			25,900				21,200
Ending raw materials inventory			6,900				7,600
Factory utilities			10,800				17,750
Factory supplies used			11,800				3,400
General and administrative expenses			23,500				46,500
Indirect labor			1,400				8,260
RepairsFactory equipment			6,740				3,800
Raw materials purchases			44,000				65,000
Selling expenses			57,600				50,800
Sales			243,030				290,010
Cash			24,000				22,200
Factory equipment, net			257,500				124,825
Accounts receivable, net			13,200				22,700

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.

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 o Cost of goods manufactured $ 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