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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,200			$	17,500
Beginning work in process inventory			15,700				21,600
Beginning raw materials inventory (direct materials)			7,400				14,400
Rental cost on factory equipment			31,250				24,550
Direct labor			25,000				36,600
Ending finished goods inventory			21,200				14,300
Ending work in process inventory			22,900				19,000
Ending raw materials inventory			6,100				7,400
Factory utilities			11,550				14,500
Factory supplies used (indirect materials)			12,100				4,300
General and administrative expenses			29,500				50,000
Indirect labor			2,100				8,140
RepairsFactory equipment			6,740				1,950
Raw materials purchases			42,000				59,000
Selling expenses			54,400				55,000
Sales			207,030				292,510
Cash			23,000				22,700
Factory equipment, net			262,500				133,825
Accounts receivable, net			15,800				24,200

	Garcon Company	Pepper Company
Direct materials
Beginning raw materials inventory	$13,200	$14,400
Add: Raw materials purchases	42,000	59,000
Raw materials available for use	55,200	73,400
Less: Ending raw materials inventory	6,100	7,400
Direct materials used	49,100	66,000
Direct labor	25,000	36,600
Factory overhead
Rental cost on factory equipment	31,250	24,550
Factory utilities	11,550	14,500
Factory supplies used	12,100	4,300
Indirect labor	2,100	8,140
RepairsFactory equipment	6,740	1,950
Total factory overhead	63,740	53,440
Total manufacturing costs
Add: Beginning work in process inventory
Total cost of work in process	0	0
Less: Ending work in process inventory
Cost of goods manufactured	$0	$0

December 31, 2019.

	Garcon Company	Pepper Company
Beginning finished goods inventory
Add: Cost of goods manufactured
Cost of goods available for sale
Less: Ending finished goods inventory
Cost of goods sold	$0	$0