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 $ 12,800 17,000 Pepper Company $ 16,300 20,100 11,200 14,850 27,750 26,500 19,000 40,600 Fibished goods inventory, ending 18,050 16,300 Work in process inventory, ending 27,400 21,400 Raw materials inventory, ending 6,800 8,000 Factory utilities 12,750 13,250 General and administrative expenses. 26,500 49,500 Indirect labor 11,900 11,900 Repairs-Factory equipment 6,740 3,150 Raw materials purchases 43,500. 65,500 Selling expenses 55,600 54,700 Sales 291,540 385, 180 Cash 35,000 Accounts receivable, net 14,000 19,700 21,950 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.