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 Pepper Company Company Finished goods inventory, $ beginning 12,000 19,900 Work in process inventory, 15,300 22,200 beginning Raw materials inventory, beginning 7,100 9,750 Rental cost on factory 33,500 23,500 equipment Direct labor 20,800 43,400 Finished goods inventory, 21,650 16,700 ending Work in process inventory, ending 24,100 17,400 Raw materials inventory, 7,500 8,600 9,000 17,000 expenses 27,000 43,500 10,700 12,340 6,140 2,400 42,500 52,500 64,000 53,500 Sales Cash 292,230 381,070 22,000 19,200 15,000 23,700 ending Factory utilities General and administrative Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Accounts receivable, net 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.