The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 12,200	$ 18,250
Work in process inventory, beginning	18,200	22,800
Raw materials inventory, beginning	9,900	10,350
Rental cost on factory equipment	27,750	22,150
Direct labor	22,600	37,400
Finished goods inventory, ending	20,900	14,200
Work in process inventory, ending	23,800	20,400
Raw materials inventory, ending	7,200	9,400
Factory utilities	12,900	13,250
General and administrative expenses	34,000	49,000
Indirect labor	13,350	12,700
RepairsFactory equipment	6,380	2,350
Raw materials purchases	34,000	52,500
Selling expenses	53,200	59,500
Sales	285,270	399,600
Cash	32,000	23,200
Accounts receivable, net	14,800	23,700

1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31.
2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31.

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

	Garcon Company	Pepper Company
Direct materials
Raw materials available for use
Direct materials used
Factory overhead
Total factory overhead
Total manufacturing costs
Total cost of work in process
Cost of goods manufactured

Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Goods available for sale
Cost of goods sold