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

Garcon Company

Pepper Company

Beginning finished goods inventory

$

14,800

$

16,900

Beginning work in process inventory

14,900

23,250

Beginning raw materials inventory

11,400

9,150

Rental cost on factory equipment

34,000

26,350

Direct labor

24,400

41,000

Ending finished goods inventory

19,100

13,100

Ending work in process inventory

25,000

20,600

Ending raw materials inventory

6,300

8,200

Factory utilities

13,500

17,750

Factory supplies used

8,500

3,300

General and administrative expenses

26,000

51,000

Indirect labor

1,250

7,960

RepairsFactory equipment

4,700

2,100

Raw materials purchases

41,000

58,000

Selling expenses

57,600

47,200

Sales

232,530

317,510

Cash

20,000

21,200

Factory equipment, net

267,500

127,825

Accounts receivable, net

15,200

24,450

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.

Required 1:

	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

Required 2:

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