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 $ 13, 400 $ 16, 900 Work in process inventory, beginning 14, 900 19, 500 Raw materials inventory, beginning 7, 600 12, 300 Rental cost on factory equipment 34, 750 23, 200 Direct labor 23, 200 38, 200 Finished goods inventory, ending 19, 100 13, 300 Work in process inventory, ending 23, 500 16, 400 Raw materials inventory, ending 7, 400 7, 200 Factory utilities 12, 000 16, 250 General and administrative expenses 34, 000 47,000 Indirect labor 14, 500 13, 440 Repairs-Factory equipment 7, 340 3, 250 Raw materials purchases 48, 000 52, 500 Selling expenses 50, 000 47, 500 Sales 285, 660 388, 140 Cash 28,000 21, 700 Accounts receivable, net 15, 000 20, 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