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

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	12,800			$	16,450
Beginning work in process inventory			15,500				21,900
Beginning raw materials inventory (direct materials)			7,500				12,750
Rental cost on factory equipment			32,250				22,300
Direct labor			21,400				40,600
Ending finished goods inventory			17,600				15,600
Ending work in process inventory			25,900				20,200
Ending raw materials inventory			6,600				7,400
Factory utilities			13,050				14,000
Factory supplies used (indirect materials)			9,400				3,700
General and administrative expenses			23,000				56,500
Indirect labor			1,250				8,260
RepairsFactory equipment			6,380				1,800
Raw materials purchases			33,500				66,000
Selling expenses			64,400				51,100
Sales			243,030				337,510
Cash			28,000				16,200
Factory equipment, net			217,500				124,825
Accounts receivable, net			15,200				24,450

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, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.

Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019.

	Garcon Company	Pepper Company
Direct materials
Raw materials available for use	0	0
Direct materials used	0	0
Factory overhead
Total factory overhead	0	0
Total manufacturing costs
Total cost of work in process	0	0
Cost of goods manufactured	$0	$0

Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.

	Garcon Company	Pepper Company
Cost of goods available for sale
Cost of goods sold	$0	$0