! 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 $ 13,500 16,400 Pepper Company $ 17,200 22,200 9,000 11,700 30,250 25,600 19,000 40,200 Finished goods inventory, ending 19,250 14,700 Work in process inventory, ending 22,300 20,200 Raw materials inventory, ending 5,800 9,400 Factory utilities 14,550 15,000 General and administrative expenses 26,500 54,500 Indirect labor 14,350 12,400 Repairs-Factory equipment 6,140 3,650 Raw materials purchases 36,500 54,000 Selling expenses 55,200 56,500 Sales 284,460 370,820 Cash Accounts receivable, net 24,000 16,400 23,200 22,200 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.