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Required information (The following information applies to the questions displayed below.) 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 $ 12,900 15,100 9,200 30,500 24,800 21,500 25,900 6,000 11,100 12,400 22,500 1,900 6,020 34,000 56,000 240,030 30,000 237,500 14,400 Pepper Company $ 19,600 22,650 13,800 23,050 37,800 15,000 17,000 9, 200 13,750 3,700 43,500 8,800 2,200 60,000 58,600 332,510 16,700 151,825 21,950 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. Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019. Garcon Pepper Company Company Direct materials Beginning raw materials inventory $ 9,200 $ 13,800 Add: Raw materials purchases 34,000 60,000 Raw materials available for use 43,200 73,800 Less: Ending raw materials inventory (6,000) (9,200) Direct materials used 37,200 64,600 Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor Repairs-Factory equipment Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending raw materials inventory Cost of goods manufactured 24,800 30,500 11,100 12.400 1,900 6,020 86,720 123,920 15,100 139,020 25,900 113,120 $ 37,800 23,050 13,750 3,700 8,800 2,200 89,300 153,900 22,650 176,550 17,000 159,550 $ Less: Ending raw materials inventory Direct materials used (6,000) 37,200 (9,200) 64,600 00 Factory overhead Direct labor Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor Repairs-Factory equipment Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending raw materials inventory Cost of goods manufactured OOOO 24,800 30,500 11,100 12,400 1,900 6,020 86,720 123,920 15,100 139,020 25,900 113,120 37,800 23,050 13,750 3,700 8,800 2,200 89,300 153,900 22,650 176,550 17,000 159,550 $ $ December 31, 2019. Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold Garcon Company $ 12,900 126,020 138,920 21,500 $ 117,420 Pepper Company 19,600 179,150 198,750 15,000 $ 183,750 Required 1 Recured