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 $ $14,300$ $ $19,900$

Work in process inventory, beginning $15,30022,200$

Raw materials inventory, beginning $7,60012,300$

Rental cost on factory equipment $30,00023,350$

Direct labor $19,60036,600$

Finished goods inventory, ending $19,25014,600$

Work in process inventory, ending $25,30021,400$

Raw materials inventory, ending $6,0007,400$

Factory utilities $13,35015,750$

General and administrative expenses $24,00043,000$

Indirect labor $10,75013,140$

Repairs$$Factory equipment $5,9001,500$

Raw materials purchases $33,00059,000$

Selling expenses $55,60048,400$

Sales $280,920396,320$

Cash $23,00016,200$

Accounts receivable, net $13,20019,450$

Required $2$

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

$\backslash$table$[[,\backslash$table$[[$Garcon$],[$Company$]],\backslash$table$[[$Pepper$],[$Company$]]],[$Direct materials$],[,,],[,,],[$Raw materials available for use,$0,0],[,],[$Direct materials used,$0,0],[,,],[$Factory overhead$],[,,],[,,],[,,],[,,],[(2)],[$Total factory overhead,$0,0],[$Total manufacturing costs$],[$Total cost of work in process,$0,0],[,,],[$Cost of goods manufactured,$$,$$Required $2$

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

$\backslash$table$[[,\backslash$table$[[$Garcon$],[$Company$]],\backslash$table$[[$Pepper$],[$Company$]]],[$Direct materials$],[,,],[,,],[$Raw materials available for use,$0,0],[,],[$Direct materials used,$0,0],[],[$Factory overhead$],[,,],[(2)],[(2)],[(2)],[(2)],[$Total factory overhead,$0,0],[$Total manufacturing costs$],[,,],[$Total cost of work in process,$0,0],[],[$Cost of goods manufactured,$$,$$