[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		$	14,000			$	19,450
Beginning work in process inventory			16,300				20,100
Beginning raw materials inventory (direct materials)			8,900				9,450
Rental cost on factory equipment			32,750				24,850
Direct labor			24,400				41,000
Ending finished goods inventory			21,050				13,400
Ending work in process inventory			25,000				19,400
Ending raw materials inventory			7,100				8,200
Factory utilities			13,500				16,500
Factory supplies used (indirect materials)			11,500				4,200
General and administrative expenses			31,000				58,500
Indirect labor			1,850				8,620
RepairsFactory equipment			7,340				1,600
Raw materials purchases			34,500				60,500
Selling expenses			55,200				53,800
Sales			220,530				317,510
Cash			28,000				17,700
Factory equipment, net			272,500				118,825
Accounts receivable, net			16,200				20,950

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.