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 $ 12,600 Pepper Company $ 17,650 18,500 23,250 10,600 14,250 31,500 23,500 20,200 39,400 18,650 14,600 Work in process inventory, ending 26,800 19,000 Raw materials inventory, ending 8,000 9,200 Factory utilities 9,750 15,500 General and administrative expenses 34,000 56,500 Indirect labor 11,800 14,880 Repairs-Factory equipment 6,980 2,700 Raw materials purchases 40,000 64,500 Selling expenses 52,800 59,200 Sales 288,690 396,478 Cash Accounts receivable, net 30,000 14,600 15,700 24,700 4 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year en 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.