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

Garcon Company Pepper Company

Beginning finished goods inventory$13,800 $17,800

Beginning work in process inventory14,800 21,300

Beginning raw materials inventory 10,800 13,500

Rental cost on factory equipment 34,750 25,900

Direct labor 23,800 37,400

Ending finished goods inventory 18,350 14,300

Ending work in process inventory 22,000 17,800

Ending raw materials inventory 7,300 9,600

Factory utilities 10,200 12,500

Factory supplies used 11,800 3,900

General and administrative expenses22,000 43,500

Indirect labor 1,550 8,920

RepairsFactory equipment 7,580 1,950

Raw materials purchases 39,500 53,500

Selling expenses 50,800 48,700

Sales 201,030 342,510

Cash 30,000 22,200

Factory equipment, net 282,500 169,825

Accounts receivable, net 16,600 21,950

I must complete the table to find thecost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017

I must complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.