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	$ 13,600	$ 17,950
Work in process inventory, beginning	17,900	19,650
Raw materials inventory, beginning	9,700	10,350
Rental cost on factory equipment	33,250	22,150
Direct labor	24,600	38,600
Finished goods inventory, ending	20,300	14,300
Work in process inventory, ending	27,100	19,600
Raw materials inventory, ending	7,100	9,800
Factory utilities	14,250	16,500
General and administrative expenses	29,500	52,500
Indirect labor	11,850	13,560
RepairsFactory equipment	7,100	3,500
Raw materials purchases	37,000	58,500
Selling expenses	52,800	59,200
Sales	284,670	371,930
Cash	29,000	15,700
Accounts receivable, net	16,200	19,700

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.