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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,900			$	19,900
Beginning work in process inventory			14,900				22,800
Beginning raw materials inventory (direct materials)			9,000				14,700
Rental cost on factory equipment			28,750				26,800
Direct labor			21,600				36,600
Ending finished goods inventory			18,350				16,900
Ending work in process inventory			27,100				20,400
Ending raw materials inventory			6,000				9,200
Factory utilities			11,850				15,000
Factory supplies used (indirect materials)			13,600				3,200
General and administrative expenses			25,000				51,000
Indirect labor			1,450				7,840
RepairsFactory equipment			7,100				3,750
Raw materials purchases			39,000				66,500
Selling expenses			60,400				58,300
Sales			231,030				315,010
Cash			35,000				23,200
Factory equipment, net			272,500				136,825
Accounts receivable, net			16,200				23,950

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.