following information applies to the questions displayed below.$]$ The following data is provided for Garcon Company and Pepper Company. Garcon Company Pepper Company Beginning finished goods inventory $$12,700$ $$19,600$ Beginning work in process inventory $17,80023,400$ Beginning raw materials inventory $($direct materials$)10,60012,750$ Rental cost on factory equipment $34,00026,200$ Direct labor $21,80041,400$ Ending finished goods inventory $19,40015,500$ Ending work in process inventory $25,30020,200$ Ending raw materials inventory $6,3008,000$ Factory utilities $10,65015,000$ Factory supplies used $($indirect materials$)8,5005,400$ General and administrative expenses $33,00048,000$ Indirect labor $1,3507,600$ RepairsFactory equipment $6,7403,750$ Raw materials purchases $44,00056,500$ Selling expenses $52,40048,400$ Sales $211,530327,510$ Cash $24,00019,200$ Factory equipment, net $282,500151,825$ Accounts receivable, net $14,00019,700$ Required:$1.$ Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December $31,2019\mathrm{.}2.$ Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December $31,2019.$