Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 12,700 Pepper Company $ 19,750 20,400 18,700 10,300 15,000 29,000 24,700 23,800 41,800 Finished goods inventory, ending 20,450 13,300 Work in process inventory, ending 27,400 20,000 Raw materials inventory, ending 8,000 9,400 Factory utilities 11,400 15,000 General and administrative expenses 21,000 47,000 Indirect labor 10,850 11,860 Repairs-Factory equipment 6,980 3,900 Raw materials purchases 44,000 56,000 Selling expenses 52,000 57,700 Sales 283,380 385,470 Cash 24,000 16,700 Accounts receivable, net 13,600 20,700 Exercise 18-7 (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