Required information [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Beginning work in process inventory Beginning finished goods inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor Garcon Company $ 14,600 Pepper Company $ 16,150 14,800 23,250 11,700 14,850 30,000 26,350 21,400 43,800 Ending finished goods inventory 17,300 13,200 Ending work in process inventory. 27,700 16,400 Ending raw materials inventory 6,300 8,600 Factory utilities 9,300 12,750 Factory supplies used (indirect materials). 13,900 5,200 General and administrative expenses 32,500 54,500 Indirect labor 2,450 9,520 Repairs-Factory equipment 7,220 2,050 Raw materials purchases 35,500 70,000 Selling expenses Sales Cashi Factory equipment, net Accounts receivable, net 50,400 48,400 208,530 345,010 34,000 21,200 242,500 16,000 118,825 23,200 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.