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. \begin{tabular}{|l|r|r|} \hline Direct materials & \multicolumn{1}{|c|}{GarconCompany} & \multicolumn{1}{|c|}{PepperCompany} \\ \hline Raw materials inventory, beginning & $,000 & $,600 \\ \hline Add: Raw materials purchases & 33,000 & 59,500 \\ \hline Raw materials available for use & 40,000 & 69,100 \\ \hline Less: Raw materials inventory, ending & 5,300 & 8,000 \\ \hline Direct materials used & 34,700 & 61,100 \\ \hline Direct labor & 20,200 & 39,800 \\ \hline Factory overhead & & \\ \hline Rental cost on factory equipment & 34,250 & 22,900 \\ \hline Factory utilities & 11,850 & 14,000 \\ \hline Repairs-Factory equipment & 7,820 & 1,800 \\ \hline Indirect labor & 10,650 & 15,220 \\ \hline & & \\ \hline Total factory overhead & 64,570 & \\ \hline Total manufacturing costs & & \\ \hline & & \\ \hline Total cost of work in process & & \\ \hline & & \\ \hline Cost of goods manufactured & 0 & \\ \hline \end{tabular} Complete the table to calculate the cost of goods sold for both Garcon Compan December 31