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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	12,600			$	17,050
Beginning work in process inventory			16,900				23,400
Beginning raw materials inventory (direct materials)			11,300				11,550
Rental cost on factory equipment			34,250				25,300
Direct labor			22,600				36,600
Ending finished goods inventory			19,400				15,100
Ending work in process inventory			27,100				16,400
Ending raw materials inventory			6,400				9,400
Factory utilities			11,550				17,750
Factory supplies used (indirect materials)			10,600				3,300
General and administrative expenses			28,000				44,000
Indirect labor			1,300				8,860
Repairs—Factory equipment			6,020				1,900
Raw materials purchases			44,500				62,000
Selling expenses			62,000				53,800
Sales			211,530				297,510
Cash			25,000				22,200
Factory equipment, net			282,500				145,825
Accounts receivable, net			13,600				24,450

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.

Complete this question by entering your answers in the tabs below.

• 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
Total factory overhead	0	0
Total manufacturing costs
Total cost of work in process	0	0
Cost of goods manufactured	$0	$0

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

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

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