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 Garcon Company $ 13,700 15,600 Pepper Company $ 16,300 19,950 9,700 14,700 29,000 23,650 22,400 37,400 21,350 13,800 Work in process inventory, ending Raw materials inventory, ending Factory utilities 23,2001 19,600 5,900 9,000 14,100 16,250 General and administrative expenses 22,500 45,000 Indirect labor 15,650 12,700 Repairs-Factory equipment 5,420 1,900 Raw materials purchases 35,500 69,000 Cash Selling expenses Sales Accounts receivable, net 59,200 52,600 277,320 391,640 23,000 19,200 14,600 19,700 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ende 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.