$\backslash$table$[[$Direct materials,$\backslash$table$[[$Garcon$],[$Company$]],\backslash$table$[[$Pepper$],[$Company$]]],[,,,],[$Raw materials inventory, beginning,$$,7,800,$$$,9,900],[$Add: Raw materials purchases,,$34,500,,68,000],[$Raw materials available for use,,$42,300,,77,900],[$Less: Raw materials inventory, ending,,$7,900,,7,800],[$Direct materials used,,$34,400,,70,100],[$Direct labor,,$22,600,,37,000],[$Factory overhead$],[$Rental cost on factory equipment,,$34,750,,24,850],[$Factory utilities,,$10,350,,16,000],[,,,,],[$Indirect labor,,$12,450,,13,220],[$Repairs$-$Factory equipment,,$5,900,,3,200],[$Total factory overhead,,$63,450,,57,270],[$Total manufacturing costs$],[$Add: Work in process inventory, beginning,,$15,800,,23,250],[$Total cost of work in process,,$15,800,,23,250],[$Less: Work in process inventory, ending,,$23,200,,16,200],[$Cost of goods manufactured,$$,(7,400),$$$,7,050]]$