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 $ 12,000 Pepper Company $16,450 14,500 19,950 7,250 9,000 27,000 22,750 19,000 35,000 Finished goods inventory, ending 17,650 13,300 Work in process inventory, ending 22,000 16,000 Raw materials inventory, ending 5,300 7,200 Factory utilities 9,000 12,000 General and administrative expenses 21,000 43,000 Indirect labor 9,450 10,860 Repairs-Factory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses Sales 50,000 46,000 195,030 290,010 Cash Accounts receivable, net 20,000 13,200 15,700 19,450 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 year ended December 31