[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		$	12,700			$	17,950
Beginning work in process inventory			16,500				23,400
Beginning raw materials inventory			10,000				9,300
Rental cost on factory equipment			31,000				23,050
Direct labor			23,800				44,200
Ending finished goods inventory			20,900				14,900
Ending work in process inventory			25,000				20,400
Ending raw materials inventory			5,500				7,200
Factory utilities			14,550				15,750
Factory supplies used			12,100				5,100
General and administrative expenses			27,500				56,000
Indirect labor			2,200				9,460
RepairsFactory equipment			4,940				1,950
Raw materials purchases			34,000				68,500
Selling expenses			52,800				57,100
Sales			237,030				337,510
Cash			21,000				24,700
Factory equipment, net			222,500				154,825
Accounts receivable, net			14,000				20,950

December 31, 2017.

	Garcon Company	Pepper Company
Cost of goods manufacturedselected answer incorrect	$118,590selected answer incorrect	173,110selected answer incorrect
Add: Cost of goods manufacturedselected answer correct	12,700selected answer incorrect	17,950selected answer incorrect
Cost of goods available for sale	131,290	191,060
Less: Ending finished goods inventoryselected answer correct	20,900selected answer correct	14,900selected answer correct
Cost of goods sold	$110,390	$176,160