The following data is provided for Garcon Company and Pepper Company. Garcon Company Pepper Company Beginning finished goods inventory $ 12,600 $ 19,450 Beginning work in process inventory 17,700 23,250 Beginning raw materials inventory 9,600 10,050 Rental cost on factory equipment 33,750 24,850 Direct labor 20,000 39,400 Ending finished goods inventory 20,150 16,400 Ending work in process inventory 27,400 19,800 Ending raw materials inventory 7,100 7,800 Factory utilities 9,450 15,500 Factory supplies used 11,500 3,800 General and administrative expenses 28,500 48,500 Indirect labor 1,550 9,040 RepairsFactory equipment 7,940 3,450 Raw materials purchases 42,000 63,000 Selling expenses 54,800 49,900 Sales 228,030 332,510 Cash 28,000 17,700 Factory equipment, net 217,500 121,825 Accounts receivable, net 15,400 19,950 Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2 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.