Direct labor Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Company $ 13,300 18,700 Company $ 16,450 21,600 7,300 11,700 31,250 25,150 21,600 Finished goods inventory, ending 36,600 Work in process inventory, ending 21,650 16,500 27,400 Raw materials inventory, ending 17,200 7,500 Factory utilities 8,600 14,250 General and administrative expenses 16,750 31,500 51,500 Indirect labor 15,200 14,620 Repairs-Factory equipment 5,540 3,100 Raw materials purchases 34,500 65,500 Selling expenses 62,800 54,400 Sales 272,790 391,940 Cash 26,000 18,700 Accounts receivable, net 15,200 20,450 Exercise 14-7 (Algo) Computing cost of goods manufactured and cost of goods sold LO P1, P2 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.