! 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 $ 12,600 Pepper Company $ 17,050 15,100 22,650 7,200 11,400 27,500 26,500 23,600 44,200 Finished goods inventory, ending 19,100 14,400 Work in process inventory, ending 25,300 19,800 Raw materials inventory, ending 7,800 9,400 Factory utilities 9,300 16,500 General and administrative expenses 27,000 49,500 Indirect labor 12,450 14,300 Repairs-Factory equipment 6,500 3,300 Raw materials purchases 47,000 55,000 Selling expenses Sales 51,600 57,100 278,280 378,450 Cash Accounts receivable, net 27,000 16,800 16,200 24,200 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.