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In: AccountingThe following data is provided for Garcon Company and PepperCompany.Garcon CompanyPepper CompanyBeginning...The following data is provided for Garcon Company and PepperCompany.Garcon CompanyPepper CompanyBeginning finished goodsinventory$14,200$19,750Beginning work in processinventory17,10020,550Beginning raw materialsinventory10,80015,000Rental cost on factoryequipment30,75022,900Direct labor20,20037,000Ending finished goodsinventory18,50013,200Ending work in processinventory28,00018,400Ending raw materialsinventory5,8008,400Factory utilities13,95014,500Factory supplies used11,8005,400General and administrativeexpenses32,50046,000Indirect labor1,4008,020Repairs—Factory equipment7,2203,350Raw materials purchases40,50066,000Selling expenses50,80049,000Sales222,030317,510Cash31,00024,200Factory equipment, net227,500151,825Accounts receivable, net16,40021,450Exercise 14-8 Cost of goods manufactured and cost of goods soldcomputation LO P1, P2Required:1. Complete the table to find the cost of goodsmanufactured for both Garcon Company and Pepper Company for theyear ended December 31, 2017.2. Complete the table to calculate the cost ofgoods sold for both Garcon Company and Pepper Company for the yearended December 31, 2017.What is the total manufacturing costs? I do not know it