Use the following information for the Exercises below.

[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			$	17,050
Beginning work in process inventory			17,200				21,600
Beginning raw materials inventory			9,400				13,800
Rental cost on factory equipment			30,750				25,750
Direct labor			22,400				38,200
Ending finished goods inventory			19,100				14,500
Ending work in process inventory			27,400				19,000
Ending raw materials inventory			5,800				9,400
Factory utilities			10,500				16,250
Factory supplies used			11,500				3,400
General and administrative expenses			24,500				45,500
Indirect labor			1,200				9,460
RepairsFactory equipment			6,620				2,850
Raw materials purchases			39,500				70,000
Selling expenses			58,800				52,600
Sales			226,530				315,010
Cash			28,000				21,700
Factory equipment, net			267,500				130,825
Accounts receivable, net			14,400				21,200

Exercise 18-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2

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, 2017. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017.

Garcon Company	Pepper Company
Direct materials
Raw materials available for use
Direct materials used
Factory overhead
Total factory overhead
Total manufacturing costs
Total cost of work in process
Cost of goods manufactured

Garcon Company	Pepper Company
Cost of goods available for sale
Cost of goods sold