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

	Garcon Company					Pepper Company
Beginning finished goods inventory		14,300			$	19,900
Beginning work in process inventory		18,000				20,550
Beginning raw materials inventory		9,500				10,050
Rental cost on factory equipment		31,500				24,250
Direct labor		24,600				37,400
Ending finished goods inventory		21,350				16,600
Ending work in process inventory		26,800				21,400
Ending raw materials inventory		5,800				9,200
Factory utilities		14,700				17,250
Factory supplies used		10,900				4,600
General and administrative expenses		26,500				54,000
Indirect labor		1,800				8,560
RepairsFactory equipment		7,820				3,900
Raw materials purchases		45,500				58,000
Selling expenses		50,800				52,900
Sales		228,030				322,510
Cash		24,000				23,700
Factory equipment, net		282,500				133,825
Accounts receivable, net		13,800				21,950

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 Pepper Company Company Direct materials Raw materials available for use 0 0 Direct materials used 0 Factory overhead Total factory overhead 0 Total manufacturing costs Total cost of work in process 0 S Cost of goods manufactured 0 $ 0 Required 1 Required 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. Garcon Pepper Company Company Cost of goods available for sale $ $ 0 Cost of goods sold Required 2> Required 1