Required information (The following information applies to the questions displayed below.) The following data is provided for Garcon Company and Pepper Company. Garcon Company $ 13,900 15,000 7,400 30,000 15,100 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 24,800 20,750 23,500 6,900 9,000 13,900 34,000 1,300 5,540 35,000 58,000 246,030 29,000 247,500 16,000 Pepper Company $ 17,800 22,950 11,700 24,250 44,200 12.490 21,000 8,800 15,000 4,600 46,000 2,100 67,500 50,200 300,010 24, 200 118,825 24,450 9,940 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. Garcon Company Pepper Company $ $ 11,700 Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use 7,400 35,000 42,400 11,700 Direct materials used 42,400 11,700 Factory overhead Factory supplies used Factory utilities Rental cost on factory equipment RepairsFactory equipment Indirect labor OOOOO 13,900 9,000 30,000 5,540 1,300 4,600 15,000 24,250 2,100 9,940 59,740 55,890 Total factory overhead Total manufacturing costs Total cost of work in process 0 0 Cost of goods manufactured $ 0 $ 0