Beginning finished goods inven Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company 13,600 17,500 7,500 34,750 19,400 20,900 23,500 6,200 11,850 13,000 34,500 2,500 7,940 47,500 56,800 229,530 25,000 237,500 14,600 Pepper Company $19,600 23,100 9,750 25,150 42,600 13,400 17,400 9,000 13,750 4,100 44,500 8,620 3,150 62,500 53,200 332,510 23,700 172,825 19,700 tory 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, 2017 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017