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 Finished goods inventory, ending Work in process inventory, ending Garcon Company $ 15,000 17,600 Pepper Company $ 18,100 20,850 8,000 11,700 35,000 26,800 25,000 35,000 19,850 14,300 24,700 21,000 Raw materials inventory, ending 6,600 8,800 Factory utilities 13,800 15,000 General and administrative expenses 33,500 55,000 Indirect labor 10,050 12,840 Repairs-Factory equipment 7,700 3,200 Raw materials purchases 40,500 69,500 Cash Selling expenses Sales Accounts receivable, net 63,200 57,700 299,910 387,630 21,000 22,700 13,800 21,200 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Garcon Company Pepper Company