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 Garcon Company $ 13,900 Pepper Company $ 19,600 23,700 9,450 15,300 9,900 27,500 24,850 Direct labor 19,8001 44,600 Finished goods inventory, ending 18,500 14,500 Work in process inventory, ending 23,200 20,800 Raw materials inventory, ending 6,400 8,600 Factory utilities: 12,000 17,500 General and administrative expenses 27,500 44,500 Indirect labor 14,950 15,780 Repairs-Factory equipment 5,060 3,100 Raw materials purchases 35,000 52,500 Cash Selling expenses Sales Accounts receivable, net 58,800 57,700 273,090 399,640 26,000 21,700 15,800 23,450 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Garcon Company Pepper Company Required 2>