Required information Skip to question [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. Garcon Company Pepper Company Finished goods inventory, beginning $ 12,600 $ 19,300 Work in process inventory, beginning 15,800 20,100 Raw materials inventory, beginning 9,100 12,900 Rental cost on factory equipment 33,500 23,800 Direct labor 23,600 43,800 Finished goods inventory, ending 20,450 14,100 Work in process inventory, ending 24,400 16,600 Raw materials inventory, ending 7,200 7,400 Factory utilities 13,050 16,000 General and administrative expenses 29,000 47,500 Indirect labor 12,900 12,340 RepairsFactory equipment 7,940 3,650 Raw materials purchases 47,500 61,000 Selling expenses 56,400 59,200 Sales 287,460 372,370 Cash 28,000 21,700 Accounts receivable, net 14,200 22,950

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.