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 Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs--Pactory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 14,9005 18,100 8,400 34,500 19,400 21,950 25,900 7.900 11,250 29,500 12,200 5,900 47,500 62,800 277, 110 22.000 14.400 Pepper Company $ 17,800 22,950 14,400 25,750 43,000 14,900 18,600 8,200 17,000 45,000 14,220 3,350 57,500 49.600 380,070 23,200 23,200 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Direct materials Raw materials available for use 0 0 Direct materials used 0 0 Factory overhead Total factory overhead Total manufacturing costs BE Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Goods available for sale Cost of goods sold OS 0 (Required 1