O 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 Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 12,300 14,700 11,800 34,800 23,000 18,650 22,900 7,800 10,950 25,000 11,200 5,300 34,000 50,800 271,530 23,000 16,000 Pepper Company $ 17,650 20,850 10,650 22,150 44,200 13,900 21,400 7,400 15,500 59,000 14,980 1,750 $2,5ee 53,500 384,580 17,700 20,450 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