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		$	11,000			$	20,500
Beginning work in process inventory			19,000				22,000
Beginning raw materials inventory			13,000				13,000
Rental cost on factory equipment			33,000				26,000
Direct labor			18,000				34,000
Ending finished goods inventory			18,500				11,500
Ending work in process inventory			25,000				15,000
Ending raw materials inventory			7,700				9,800
Factory utilities			8,000				15,000
Factory supplies used			11,000				2,700
General and administrative expenses			22,000				40,000
Indirect labor			1,250				7,660
Repairs—Factory equipment			4,780				1,500
Raw materials purchases			38,000				55,000
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.