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	$ 12,800	$ 17,800
Work in process inventory, beginning	17,800	20,100
Raw materials inventory, beginning	9,000	10,050
Rental cost on factory equipment	27,750	25,600
Direct labor	20,400	40,200
Finished goods inventory, ending	19,400	15,400
Work in process inventory, ending	23,200	18,800
Raw materials inventory, ending	6,200	8,000
Factory utilities	10,800	13,500
General and administrative expenses	24,500	58,500
Indirect labor	15,700	12,080
RepairsFactory equipment	5,900	2,350
Raw materials purchases	41,000	54,000
Selling expenses	58,800	55,900
Sales	280,710	373,980
Cash	22,000	19,700
Accounts receivable, net	17,000	21,200

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

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

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.

	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

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.

	Garcon Company	Pepper Company
Goods available for sale
Cost of goods sold