The following data is provided for Garcon Company and Pepper Company. pper Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw saterials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash s 13,280 16,e00 18,400 32,258 21,480 17,6e0 22, 38e 5, 5ee 14,256 9,780 33,880 2,256 7,346 39,500 58,800 231,e3e 23,e08 247,580 13,480 $ 17,800 22,880 9, 3e0 24, 180 44, 280 14,280 28, 80e 8,200 16,75e 3,388 44,88e 9, 880 3,ee8 6s, see 49,988 337, 518 Factory equipment, net Accounts receivable, net 21,280 163,82s 22,700 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017