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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,900			$	17,350
Beginning work in process inventory			18,700				20,850
Beginning raw materials inventory			11,000				10,950
Rental cost on factory equipment			27,250				26,950
Direct labor			22,800				43,800
Ending finished goods inventory			17,000				16,300
Ending work in process inventory			25,000				20,400
Ending raw materials inventory			6,800				7,400
Factory utilities			10,500				17,250
Factory supplies used			13,600				4,700
General and administrative expenses			29,000				50,000
Indirect labor			1,650				7,720
RepairsFactory equipment			6,860				1,750
Raw materials purchases			43,500				66,500
Selling expenses			63,600				58,000
Sales			225,030				320,010
Cash			28,000				22,700
Factory equipment, net			247,500				145,825
Accounts receivable, net			13,400				20,200

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.