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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,200			$	19,750
Beginning work in process inventory			17,100				20,550
Beginning raw materials inventory			10,800				15,000
Rental cost on factory equipment			30,750				22,900
Direct labor			20,200				37,000
Ending finished goods inventory			18,500				13,200
Ending work in process inventory			28,000				18,400
Ending raw materials inventory			5,800				8,400
Factory utilities			13,950				14,500
Factory supplies used			11,800				5,400
General and administrative expenses			32,500				46,000
Indirect labor			1,400				8,020
RepairsFactory equipment			7,220				3,350
Raw materials purchases			40,500				66,000
Selling expenses			50,800				49,000
Sales			222,030				317,510
Cash			31,000				24,200
Factory equipment, net			227,500				151,825
Accounts receivable, net			16,400				21,450

Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2

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.

What is the total manufacturing costs? I do not know it