Using the following data,

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	9,000			$	22,000
Beginning work in process inventory			13,000				19,000
Beginning raw materials inventory			9,500				13,000
Rental cost on factory equipment			29,000				24,000
Direct labor			23,000				42,000
Ending finished goods inventory			24,500				18,500
Ending work in process inventory			22,000				15,000
Ending raw materials inventory			5,400				11,300
Factory utilities			10,000				15,000
Factory supplies used			11,500				5,800
General and administrative expenses			23,000				54,000
Indirect labor			1,250				7,660
RepairsFactory equipment			4,780				1,500
Raw materials purchases			36,000				45,000
Selling expenses			50,000				46,000
Sales			195,030				290,010
Cash			20,000				15,700
Factory equipment, net			212,500				115,825
Accounts receivable, net			13,200				19,450

	Can someone help me in what is total manufacturing cost for both companies with the data above only??

2.	Complete the below table to calculate the cost of goods sold for both Garcon Company and Pepper Company. Garcon comp. Pepper comp.
	beginning finished goods inventory: 9,000 2,000 Add: Cost of goods manufactured:?????? ????????

Also can someone help me on total for both companies on cost of goods manufactured for both companies too. Thank you