Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Garcon Company Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) $ 12,900 Pepper Company $ 18,850 18,600 22,950 8,900 14,700 Rental cost on factory equipment 32,750 26,650 Direct labor 24,600 36,600 Ending finished goods inventory 20,000 16,600 Ending work in process inventory 27,400 16,000 Ending raw materials inventory 5,700 7,600 Factory utilities 13,050 13,750 Factory supplies used (indirect materials) 11,800 5,400 General and administrative expenses 25,000 60,000 Indirect labor 1,850 9,700 Repairs-Factory equipment 6,980 2,250 Raw materials purchases 45,500 69,500 Selling expenses 51,600 53,200 Sales Cash Factory equipment, net 229,530 325,010 26,000 16,700 242,500 175,825 Accounts receivable, net 15,400 19,7001 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.