Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company

Using the following data,

     
 

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	9,000			$	15,500
Beginning work in process inventory			13,500				24,000
Beginning raw materials inventory			11,000				9,000
Rental cost on factory equipment			26,000				26,500
Direct labor			28,000				35,000
Ending finished goods inventory			23,000				10,500
Ending work in process inventory			20,000				13,000
Ending raw materials inventory			11,800				10,100
Factory utilities			8,000				13,000
Factory supplies used			12,400				5,700
General and administrative expenses			28,000				40,000
Indirect labor			1,250				7,660
Repairs—Factory equipment			4,780				1,500
Raw materials purchases			24,000				44,000
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

1.	Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company.

2.	Complete the below table to calculate the cost of goods sold for both Garcon Company and Pepper Company.