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 $ 12,300 17,900 Pepper Company $ 16,450 24,000 9,600 13,350 27,750 26,050 24,200 40,600 Finished goods inventory, ending Work in process inventory, ending 18,500 13,200 25,000 19,400 Raw materials inventory, ending Factory utilities 7,800 13,800 13,500 General and administrative expenses 26,500 51,000 Indirect labor 11,050 12,160 Repairs-Factory equipment 7,340 Raw materials purchases 44,000 66,500 Selling expenses 63,200 58,300 Sales 273,630 375,390 Cash Accounts receivable, net 22,000 13,600 16,200 19,700 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company 7,400 3,550 Raw materials inventory, beginning Add: Cost of goods manufactured Goods available for sale $122,840 ( 172,910 12,300 16,450 135,140 189,360 Less: Finished goods inventory, ending Cost of goods sold 18,500 13,200 $ 116,640 $ 176,160 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