THE TU Wiry THUI appies w ure quesUns Uplayeru veru. The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 14,700 15,500 11,100 30, 750 21,200 18,800 28,000 6,800 12,000 8,800 26,500 2,150 5,300 38,000 60,800 234,030 23,000 267,500 16,400 Pepper Company $ 18,400 23,550 10,500 22,450 35,800 17,000 21,400 9,800 16,500 5,600 55,000 7,960 2,700 68,000 52,000 332,510 20,200 169,825 21,700 Required information Direct materials Raw materials available for use 0 Direct matrials used 0 0 Factory overhead Total factory overhead Total manufacturing costs 0 ! Required information Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company December 31, 2019 Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $