3 nces Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 13,600 18,500 Pepper Company $ 17,800 22,650 11,700 7,000 30,250 22,450 20,800 38,200 Finished goods inventory, ending 20,300 14,500 Work in process inventory, ending 25,600 19,600 Raw materials inventory, ending 7,100 8,600 Factory utilities 11,250 14,500 General and administrative expenses 28,000 51,000 Indirect labor 13,050 12,200 Repairs-Factory equipment 6,020 2,550 Raw materials purchases 42,500 66,000 Selling expenses 55,600 46,900 Sales Cash Accounts receivable, net 295,920 370,050 33,000 18,200 13,600 20,700 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.