The following data is provided for Garcon Company and Pepper Company for the year ended December $31.$

Garcon Company Pepper Company

Finished goods inventory, beginning $ $13,400$ $ $17,950$

Work in process inventory, beginning $18,90019,950$

Raw materials inventory, beginning $11,10011,250$

Rental cost on factory equipment $33,00022,450$

Direct labor $21,00039,000$

Finished goods inventory, ending $20,30015,200$

Work in process inventory, ending $25,60016,000$

Raw materials inventory, ending $5,7009,600$

Factory utilities $9,90014,000$

General and administrative expenses $31,50047,000$

Indirect labor $14,85014,000$

Repairs$$Factory equipment $5,7803,650$

Raw materials purchases $44,50062,500$

Selling expenses $56,00050,800$

Sales $290,640383,330$

Cash $23,00017,700$

Accounts receivable, net $16,20021,450$

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December $31.$

Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December $31.$