1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31.

Garcon Company Pepper Company Finished goods inventory, beginning $ 13,000 $ 16,900 Work in process inventory, beginning 15,100 24,000 Raw materials inventory, beginning 11,300 12,000 Rental cost on factory equipment 28,250 23,200 Direct labor 21,200 35,000 Finished goods inventory, ending 20,750 16,200 Work in process inventory, ending 22,600 16,400 Raw materials inventory, ending 6,200 9,200 Factory utilities 10,050 16,250 General and administrative expenses 25,500 43,500 Indirect labor 13,150 14,460 RepairsFactory equipment 7,820 3,550 Raw materials purchases 40,000 56,500 Selling expenses 58,400 54,700 Sales 296,010 376,010 Cash 27,000 20,700 Accounts receivable, net 16,600 23,450