$[$The following information applies to the questions displayed below.$]$

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 $ $14,000$ $ $16,150$

Work in process inventory, beginning $18,80022,650$

Raw materials inventory, beginning $10,10011,700$

Rental cost on factory equipment $34,25024,250$

Direct labor $20,60043,800$

Finished goods inventory, ending $17,75014,000$

Work in process inventory, ending $25,90021,200$

Raw materials inventory, ending $7,8009,200$

Factory utilities $12,75014,750$

General and administrative expenses $29,00043,500$

Indirect labor $12,30015,020$

Repairs$$Factory equipment $7,9402,400$

Raw materials purchases $44,50064,000$

Selling expenses $60,80047,500$

Sales $295,200377,200$

Cash $21,00020,700$

Accounts receivable, net $16,00024,200$

Exercise $18-7($Algo$)$ Computing cost of goods manufactured and cost of goods sold LO P$1,$ P$2$

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

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