[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		$	13,600			$	19,750
Beginning work in process inventory			16,300				21,600
Beginning raw materials inventory (direct materials)			8,600				11,400
Rental cost on factory equipment			29,500				26,050
Direct labor			23,400				37,400
Ending finished goods inventory			18,200				16,200
Ending work in process inventory			27,400				20,000
Ending raw materials inventory			6,000				8,000
Factory utilities			9,750				13,750
Factory supplies used (indirect materials)			8,200				3,600
General and administrative expenses			22,000				55,500
Indirect labor			1,400				7,720
RepairsFactory equipment			4,820				2,500
Raw materials purchases			37,000				64,500
Selling expenses			58,400				54,700
Sales			202,530				340,010
Cash			23,000				21,200
Factory equipment, net			257,500				172,825
Accounts receivable, net			15,800				22,700

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.