[The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	13,800			$	16,000
Beginning work in process inventory			17,300				23,400
Beginning raw materials inventory (direct materials)			8,100				10,500
Rental cost on factory equipment			28,750				24,250
Direct labor			21,000				36,200
Ending finished goods inventory			20,300				16,000
Ending work in process inventory			22,300				17,000
Ending raw materials inventory			6,600				9,400
Factory utilities			12,150				13,500
Factory supplies used (indirect materials)			10,600				3,700
General and administrative expenses			25,500				46,000
Indirect labor			1,450				9,640
RepairsFactory equipment			5,420				3,900
Raw materials purchases			38,000				57,000
Selling expenses			62,400				56,500
Sales			204,030				305,010
Cash			21,000				17,700
Factory equipment, net			227,500				121,825
Accounts receivable, net			13,600				24,200

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, 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.

• Required 2

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

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