Required information [The following Information applies to the questions displayed below] The following data is provided for Garcon Company and Pepper Company Garcon Company Pepper Company Beginning finished goods inventory $ 14,900 $19,300 Beginning work in process inventory 14,500 23,100 Beginning raw materials inventory (direct materiels) 10,800 12,450 Rental cost on factory equipment 31,000 26,500 Direct labor 21,800 37,400 Ending finished goods inventory 19,700 15,200 Ending work in process inventory 22,300 19,600 Ending raw materials inventory 7,600 8,400 Factory utilities 13,800 15,000 Factory supplies used (indirect materials) 13,600 3,300 General and administrative expenses 25,000 52,000 Indirect labor 1,400 9,280 Repairs-Factory equipment 7,580 3,800 Raw materials purchases 45,000 54,500 Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 64,800 46,900 234,030 335,010 35,000 16,200 227,500 15,800 166,825 20,700 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.