The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 15,000	$ 17,200
Work in process inventory, beginning	16,600	21,600
Raw materials inventory, beginning	9,300	13,500
Rental cost on factory equipment	34,750	22,750
Direct labor	22,200	41,000
Finished goods inventory, ending	20,600	16,300
Work in process inventory, ending	24,400	18,400
Raw materials inventory, ending	7,400	9,400
Factory utilities	14,100	13,250
General and administrative expenses	23,500	57,500
Indirect labor	15,350	14,000
RepairsFactory equipment	6,260	3,700
Raw materials purchases	43,000	62,000
Selling expenses	55,200	48,100
Sales	279,630	396,810
Cash	33,000	22,700
Accounts receivable, net	16,000	19,950

1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ende 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. Complete this question by entering your answers in the tabs below. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31