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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,500			$	16,150
Beginning work in process inventory			17,400				22,200
Beginning raw materials inventory			11,800				9,150
Rental cost on factory equipment			28,000				24,850
Direct labor			22,400				45,000
Ending finished goods inventory			18,350				13,800
Ending work in process inventory			26,200				22,000
Ending raw materials inventory			7,200				9,400
Factory utilities			15,000				15,000
Factory supplies used			13,000				4,200
General and administrative expenses			26,500				52,000
Indirect labor			2,050				8,320
RepairsFactory equipment			6,020				2,750
Raw materials purchases			38,000				52,500
Selling expenses			57,600				59,200
Sales			202,530				325,010
Cash			24,000				24,700
Factory equipment, net			212,500				139,825
Accounts receivable, net			15,800				22,950

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, 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.

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 1 Required 2 > 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, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold