the first thing i missing is the total manufacturing cost i need help on, the second part to the problem is that i need to set up income statements can i get some help with this please

The following data is provided for Garcon Company and Pepper Company for the year ended December 31. 3 Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw naterials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 12,600 17,100 8,400 28,750 20,800 20,750 22,800 7,000 15,000 35,000 11,789 6,860 37,080 61,600 272, 280 28,ee 14,200 Pepper Company $ 16,750 22,650 10,050 25,450 40,600 16,700 20,400 9,600 15,250 43,500 14,200 1,550 70,000 55,000 376,150 24,200 23,700 Exercise 14-7 (Algo) Computing cost of goods manufactured and cost of goods sold LO P1, P2 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31 Garcon Company Pepper Company $ Direct materials Raw materials inventory, beginning Add: Raw materials purchases Raw materials available for use Less: Raw materials inventory, ending Direct materials used Direct labor Factory overhead Factory utilities Indirect labor Repairs-Factory equipment Rental cost on factory equipment 8,400 37,000 45,400 7,000 38,400 20,800 10,050 70,000 80,050 9,600 70,450 40,600 > 15,000 11.700 6,860 28,750 15,250 14,200 1,550 25,450 62,310 56,450 Total factory overhead Total manufacturing costs Add: Work in process inventory, beginning Total cost of work in process Less: Work in process inventory, ending Cost of goods manufactured 17.100 17,100 22.000 (4.900) 22,650 22,650 20,400 2,250 $ Prepare the income statement for Garcon Company. GARCON COMPANY Income Statement For Year Ended December 31 Cost of goods sold: Goods available for sale 0 Cost of goods sold 0 $ 0 Prepare the income statement for Pepper Company. PEPPER COMPANY Income Statement For Year Ended December 31 Cost of goods sold: Goods available for sale Cost of goods sold 0 $ Net income 0