Garcon CompanyPepper CompanyFinished goods inventory, beginning$ 12,000$ 16,450Work in process inventory, beginning14,50019,950Raw materials inventory, beginning7,2509,000Rental cost on factory equipment27,00022,750Direct labor19,00035,000Finished goods inventory, ending17,65013,300Work in process inventory, ending22,00016,000Raw materials inventory, ending5,3007,200Factory utilities9,00012,000General and administrative expenses21,00043,000Indirect labor9,45010,860RepairsFactory equipment4,7801,500Raw materials purchases33,00052,000Selling expenses50,00046,000Sales195,030290,010Cash20,00015,700Accounts receivable, net13,20019,450

1.Complete the table to find thecost 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.