Using the following data,
Garcia Company Culpepper Company
Beginning finished goods inventory $ 12,000 $ 16,450
Beginning goods in process inventory 14,500 19,950
Beginning raw materials inventory 7,250 9,000
Rental cost on factory equipment 27,000 22,750
Direct labor 19,000 35,000
Ending finished goods inventory 17,650 13,300
Ending goods in process inventory 22,000 16,000
Ending raw materials inventory 5,300 7,200
Factory utilities 9,000 12,000
Factory supplies used 8,200 3,200
General and administrative expenses 21,000 43,000
Indirect labor 1,250 7,660
Repairs-Factory equipment 4,780 1,500
Raw materials purchases 33,000 52,000
Sales salaries 50,000 46,000
1. Complete the table to find the cost of goods manufactured for both Garcia Company and Culpepper Company.
2. Complete the table to calculate the cost of goods sold for both Garcia Company and Culpepper Company.