Use the following data, compute

1. Cost of goods manufactured for both Garcia Company and Culpepper Company. (Omit the "$" sign in your response.)
2. Cost of goods sold for both Garcia Company and Culpepper Company. (Omit the "$" sign in your response.)

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Culpepper Garcia Company Company S12,000 Beginning finished goods inventory Beginning goods in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending goods in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Sales salaries 14,500 7,250 27,000 19,000 17,650 22,000 5,300 9,000 8,200 21,000 1.250 4.780 33.000 50,000 S16.450 19,950 9.000 22,750 35,000 13,300 16,000 7,200 12,000 3,200 43.000 7,660 1,500 52,000 46.000