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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,500			$	18,700
Beginning work in process inventory			14,800				20,250
Beginning raw materials inventory			11,300				14,250
Rental cost on factory equipment			28,000				23,050
Direct labor			24,600				38,600
Ending finished goods inventory			21,350				14,300
Ending work in process inventory			27,100				18,600
Ending raw materials inventory			6,400				8,400
Factory utilities			10,500				17,250
Factory supplies used			9,400				4,900
General and administrative expenses			22,500				47,500
Indirect labor			2,200				7,720
RepairsFactory equipment			5,180				3,050
Raw materials purchases			34,000				61,500
Selling expenses			51,200				48,100
Sales			234,030				317,510
Cash			23,000				17,700
Factory equipment, net			262,500				157,825
Accounts receivable, net			16,800				21,200

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.

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017.

	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, 2017.

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