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 Direct labor Finished goods inventory, ending Garcon Company $ 12,000 14,500 Pepper Company $ 16,450 19,950 9,000 7,250 27,000 22,750 19,000 35,000 17,650 13,300 Work in process inventory, ending 22,000 16,000 Raw materials inventory, ending Factory utilities 5,300 7,200 9,000 General and administrative expenses 12,000 21,000 43,000 Indirect labor 9,450 10,860 Repairs-Factory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses 50,000 46,000 Sales 195,030 290,010 Cash 20,000 15,700 Accounts receivable, net 13,200 19,450 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 inventory, beginning Add: Raw materials purchases 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 0 0 0 0 0 0 0 Required 2 > 0 Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Goods available for sale. Cost of goods sold Garcon Pepper Company Company 0 $