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Exercise 18-7 Computing cost of goods manufactured and cost of goods sold P1 P2 Using the following data from both Garcon Company and Pepper Company for the year ended December 31 to compute (1) the cost of goods manufactured and (2) the cost of goods sold for each company. Hinr: Not all information is needed for the solution. Garcon Co. Pepper Co. Finished goods inventory beginning.... $ 12,000 $ 16,450 Work in process inventory beginning... 14,500 19.950 Raw materials inventory beginning 7,250 9,000 Rental cost on factory equipment 27,000 22,750 Direct labor... 19.000 35.000 Finished goods inventory, ending 17.650 13,300 Work in process inventory, ending. 22.000 16,000 Raw materials inventory, ending 5.300 7.200 Factory utilities. 9,000 12,000 General and administrative expenses 21,000 43,000 Indirect labor. 9,150 10,860 Repairs --Factory equipment 4.130 1,500 Raw materials purchases 33,000 52,000 Selling expenses 50,000 46,000 Sales 195,030 290,010 Cash. 20,000 15,700 Accounts receivable, net 13,200 19,450