! 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 $ 14,000 Pepper Company $ 18,700 15,600 20,550 10,000 13,650 33,500 24,400 20,800 41,000 Finished goods inventory, ending 21,650 15,000 Work in process inventory, ending 22,600 16,600 Raw materials inventory, ending 7,100 9,600 Factory utilities 13,350 14,750 General and administrative expenses 22,500 53,500 Indirect labor 13,100 13,720 Repairs-Factory equipment 5,660 1,800 Raw materials purchases 46,000 68,000 Selling expenses 57,200 58,900 Sales 275,340 389,250 Cash Accounts receivable, net 29,000 16,400 21,200 22,450 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 December 31. year ended