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. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 14,600 Pepper Company $ 17,200 17,000 22,800 11,400 13,650 28,750 24,100 19,000 41,400 Finished goods inventory, ending 20,150 13,200 Work in process inventory, ending 23,200 17,000 Raw materials inventory, ending 7,200 8,000 Factory utilities 11,550 14,250 General and administrative expenses 24,500 50,500 Indirect labor 14,900 12,940 Repairs-Factory equipment 6,740 3,400 Raw materials purchases 47,500 54,000 Selling expenses 58,800 59,500 Sales 285,810 384,150 Cash Accounts receivable, net 32,000 16,200 21,200 22,950 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.