The following data is provided for Garcon Company and Pepper Company. Garcon Company $ 13,200 Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 17,700 11,200 29,750 22,200 18,950 25,900 5,800 15,000 10,000 32,500 1,500 5,060 40,500 63,200 199,530 22,000 287,500 15,800 Pepper Company $ 17,500 23,850 14,850 22,300 41,400 14,200 16,400 7,600 12,750 4,100 52,500 9,340 2,450 62,000 54,700 332,510 24,200 133,825 24,450 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. 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.