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Required information [The following information applies to the questions displayed below.) The following data is provided for Garcon Company and Pepper Company. 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 $ 13,500 15,800 8,200 29,500 24,800 19,550 25,900 5,700 9,450 12,400 31,500 2,300 7, 220 38,000 63,600 228,030 30,000 277,500 14,600 Pepper Company $ 17,950 20,850 13,200 22,600 38,600 16,000 20,000 9,000 12, 250 5,700 55,000 7,960 1,800 60,500 56,200 297,510 21,200 130,825 21,700 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 Garcon Company Pepper Company $ $ Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor Repairs-Factory equipment 8,200 38,000 46,200 5,700 40,500 24,800 13,200 60,500 73,700 9,000 64,700 38,600 29,500 9,450 12,400 2,300 7,220 22,600 12,250 5,700 7,960 1,800 60,870 50,310 15,800 20,850 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending work in process inventory Cost of goods manufactured 15,800 25,900 (10,100) 20,850 20,000 850 $ $ Garcon Company $ 13,500 Pepper Company | 17,950 Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 0 $ 0