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	$ 12,700	$ 16,150
Work in process inventory, beginning	16,900	19,500
Raw materials inventory, beginning	11,800	15,000
Rental cost on factory equipment	29,000	25,000
Direct labor	23,400	36,600
Finished goods inventory, ending	18,950	15,500
Work in process inventory, ending	24,700	17,200
Raw materials inventory, ending	7,200	8,800
Factory utilities	9,150	16,000
General and administrative expenses	35,000	43,500
Indirect labor	12,550	13,680
RepairsFactory equipment	6,860	2,300
Raw materials purchases	47,000	66,000
Selling expenses	60,000	47,800
Sales	298,410	387,930
Cash	30,000	20,200
Accounts receivable, net	13,400	21,950

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

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

	Garcon Company	Pepper Company
Direct materials
Raw materials inventory, beginningselected answer correct
Add: Raw materials purchasesselected answer correct
Raw materials available for use	0	0
Less: Raw materials inventory, endingselected answer correct
Direct materials used	0	0
Direct laborselected answer correct
Factory overhead
Rental cost on factory equipmentselected answer correct
Factory utilitiesselected answer correct
RepairsFactory equipmentselected answer correct
Indirect laborselected answer correct
not attempted
Total factory overhead	0	0
Total manufacturing costs
Add: Work in process inventory, beginningselected answer correct
Total cost of work in process	0	0
Less: Work in process inventory, endingselected answer correct
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.

	Garcon Company	Pepper Company
not attempted
not attempted
Goods available for sale
not attempted
Cost of goods sold	$0	$0