Beginning finished goods inventory 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 $ 12,600 17,700 9,600 33,750 20,000 20,150 27,400 7,100 9,450 11,500 28,500 1,550 7,940 42,000 54,800 228,030 28,000 217,500 15,400 Pepper Company $ 19,450 23,250 10,050 24,850 39,400 16,400 19,800 7,800 15,500 3,800 48,500 9,040 3,450 63,000 49,900 332,510 17,700 121,825 19,950 Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead Direct materials used 2 Factory overhead Total factory overhead Total manufacturing costs es Total cost of work in process Cost of goods manufactured Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company December 31, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold