[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	$ 12,700	$ 16,600
Work in process inventory, beginning	18,100	23,850
Raw materials inventory, beginning	9,100	12,750
Rental cost on factory equipment	27,500	22,600
Direct labor	22,000	44,600
Finished goods inventory, ending	18,500	13,500
Work in process inventory, ending	24,100	21,200
Raw materials inventory, ending	6,900	9,400
Factory utilities	12,150	17,750
General and administrative expenses	27,500	56,000
Indirect labor	12,250	13,140
RepairsFactory equipment	4,940	1,500
Raw materials purchases	35,000	69,000
Selling expenses	59,600	49,300
Sales	289,170	395,490
Cash	22,000	18,700
Accounts receivable, net	13,400	20,200

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