Using the following data from both Garcon Company and Pepper Company for the year ended December 31, 2017, compute (1) the cost of goods manufactured, and (2) the cost of goods sold.

Garcon Company Pepper Company $ 12,000 14,500 7,250 27,000 19,000 17,650 22,000 5,300 9,000 8,200 21,000 1,250 4,780 33,000 50,000 $ 16,450 19,950 9,000 22,750 35,000 13,300 16,000 7,200 12,000 3,200 43,000 7,660 1,500 52,000 46,000 290,010 15,700 15,825 19,450 Beginning work in process inventory Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory. Factory supplies used General and administrative expenses Indirect labor.... lkyuas liackey (y imes Sales Cash Factory equipment, net Accounts receivable, net 20,000 212,500 13,200