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. Garcon Company Pepper Company Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor $ 13,500 $ 18,850 16,300 20,550 10,500 14,700 34,500 24,100 22,600 44,200 Finished goods inventory, ending 19,400 15,800 Work in process inventory, ending 27,400 18,800 Raw materials inventory, ending 5,500 9,600 Factory utilities 14,850 12,250 General and administrative expenses 35,000 47,000 Indirect labor 10,600 14,200 Repairs-Factory equipment 5,420 1,900 Raw materials purchases 37,500 54,000 Selling expenses 55,200 51,100 Sales 287,280 396,260 Cash Accounts receivable, net 28,000 16,200 16,800 21,200 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.