Using the following data,

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,000			$	23,500
Beginning work in process inventory			16,500				24,000
Beginning raw materials inventory			10,500				12,000
Rental cost on factory equipment			24,000				23,500
Direct labor			17,000				45,000
Ending finished goods inventory			23,500				11,500
Ending work in process inventory			26,000				13,000
Ending raw materials inventory			5,900				14,000
Factory utilities			9,000				13,000
Factory supplies used			9,000				6,400
General and administrative expenses			21,000				41,000
Indirect labor			1,250				7,660
RepairsFactory equipment			4,780				1,500
Raw materials purchases			39,000				52,000
Selling expenses			50,000				46,000
Sales			195,030				290,010
Cash			20,000				15,700
Factory equipment, net			212,500				115,825
Accounts receivable, net			13,200				19,450

1. Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company. Pepper Company Garcon Company Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured