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

13,200 15,300 29.500 The following data is provided for Garcon Company and Pepper Company. Garcon Pepper Company Company Beginning finished goods inventory $ 14,400 $ 19,450 Beginning work in process inventory 15,600 23,850 Beginning raw materials inventory (direct materials) 10,300 Rental cost on factory equipment 28,500 22,150 Direct labor 22,200 Ending finished goods inventory 21.650 Ending work in process inventory 25,300 17,400 Ending raw materials inventory 6,800 8,000 Factory utilities 12,150 16,750 Factory supplies used (indirect materials) 8,800 5.000 5,000 General and administrative expenses Indirect labor 1.900 7.720 1,900 7,720 Repairs-Factory equipment 5.180 5,180 3,400 Raw materials purchases Selling expenses 50,800 50,800 Sales 235,530 310,010 Cash 21,700 Factory equipment, net 227,500 136,825 Accounts receivable, net 16,800 57,000 41,500 64,000 33,000 21,450 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, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019. 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, 2019. Garcon Company Pepper Company Direct materials Raw materials available for use 0 0 Direct materials used 0 0 Factory overhead 0 0 Total factory overhead Total manufacturing costs Total cost of work in process 0 0 Cost of goods manufactured $ 0 $ 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, 2019. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $ 0