The following data is provided for Garcon Company and Pepper Company.

Garcon Company Pepper Company
Beginning finished goods inventory $14,900 $19,900
Beginning work in process inventory 14,900 22,800
Beginning raw materials inventory (direct materials) 9,000 14,700
Rental cost on factory equipment 28,750 26,800
Direct labor 21,600 36,600
Ending finished goods inventory 18,350 16,900
Ending work in process inventory 27,100 20,400
Ending raw materials inventory 6,000 9,200
Factory utilities 11,850 15,000
Factory supplies used (indirect materials) 13,600 3,200
General and administrative expenses 25,000 51,000
Indirect labor 1,450 7,840
Repairs—Factory equipment 7,100 3,750
Raw materials purchases 39,000 66,500
Selling expenses 60,400 58,300
Sales 231,030 315,010
Cash 35,000 23,200
Factory equipment, net 272,500 136,825
Accounts receivable, net 16,200 23,950

Required:
a. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019.
b. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.