i 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 17,800 Pepper Company $ 19,750 21,300 9,000 9,750 31,000 22,750 23,600 36,200 Finished goods inventory, ending 18,350 14,400 Work in process inventory, ending 27,100 19,600 Raw materials inventory, ending 7,700 8,200 Factory utilities 10,950 14,250 General and administrative expenses 24,000 58,500 Indirect labor 13,450 13,680 Repairs-Factory equipment 6,380 3,100 Raw materials purchases 45,500 62,000 Cash Selling expenses Sales Accounts receivable, net 52,400 51,100 279,180 385,170 29,000 17,200 15,800 23,450 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. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Direct materials Garcon Pepper Company Company Finished goods inventory, beginning Less: Work in process inventory, ending Raw materials available for use 0 0 Add: Raw materials inventory, ending Direct materials used 0 0 Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured 0 0 0 0 $ 0 $ 0 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Goods available for sale Cost of goods sold Garcon Pepper Company Company $ 0 $ 0