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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	12,700			$	17,500
Beginning work in process inventory			18,900				22,500
Beginning raw materials inventory			8,500				13,800
Rental cost on factory equipment			34,500				26,950
Direct labor			23,200				41,800
Ending finished goods inventory			17,450				14,000
Ending work in process inventory			23,200				19,000
Ending raw materials inventory			7,200				9,800
Factory utilities			9,450				15,250
Factory supplies used			9,400				4,300
General and administrative expenses			35,000				56,000
Indirect labor			1,800				8,980
RepairsFactory equipment			5,540				1,800
Raw materials purchases			35,000				58,500
Selling expenses			62,000				46,300
Sales			235,530				305,010
Cash			20,000				19,200
Factory equipment, net			247,500				130,825
Accounts receivable, net			16,600				21,450

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, 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.

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017.

Required 1

	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, 2017.

Required 2

	Garcon Company	Pepper Company
Cost of goods available for sale
Cost of goods sold	$0	$0