17 Beginning work in process inventory 18, 000 20, 700 Beginning raw materials inventory (direct materials) 9, 100 14, 700 Rental cost on factory equipment 28 , 250 24, 100 Direct labor 21, 200 37, 000 Ending finished goods inventory 18 , 800 16, 700 Part 1 of 3 Ending work in process inventory 22,300 20, 800 Ending raw materials inventory 7, 200 7, 400 Factory utilities 13, 200 13, 500 Factory supplies used (indirect materials) 9, 400 4, 300 General and administrative expenses 22,000 45 , 000 5 Indirect labor 1, 300 7, 720 points Repairs-Factory equipment 5, 780 1, 950 Raw materials purchases 34 , 500 63 , 000 Selling expenses 55 , 600 52, 000 eBook Sales 208, 530 320, 010 Cash 25, 000 16 , 700 Hint Factory equipment, net 272, 500 166 , 825 Accounts receivable, net 16, 800 22, 950 Print References 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, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019