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

Garcon CompanyPepper CompanyBeginning finished goods inventory$12,800$16,450Beginning work in process inventory17,20020,700Beginning raw materials inventory (direct materials)11,20010,500Rental cost on factory equipment35,00022,000Direct labor24,60044,600Ending finished goods inventory17,15014,900Ending work in process inventory27,10020,400Ending raw materials inventory6,4008,200Factory utilities10,65015,000Factory supplies used (indirect materials)12,1003,500General and administrative expenses26,50050,500Indirect labor1,6508,740RepairsFactory equipment7,4601,650Raw materials purchases39,50062,500Selling expenses62,00057,400Sales219,030305,010Cash26,00024,200Factory equipment, net282,500157,825Accounts receivable, net16,60019,450

Required:

1.Complete the table to find thecost 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.