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 $ 13,900 17,000 Pepper Company $ 18,250 20,400 10,600 9,450 31,250 22,600 22,400 43,000 20,450 15,600 Work in process inventory, ending 27,700 20,000 Raw materials inventory, ending 7,100 10,000 Factory utilities 12,300 12,750 General and administrative expenses 34,000 57,000 Indirect labor 10,950 12,540 Repairs-Factory equipment 6,860 1,550 Raw materials purchases 41,500 68,500 Selling expenses 59,200 46,000 Sales 280,080 392,880 Cash Accounts receivable, net 29,000 14,200 20,200 21,200 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 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 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 25 Cost of goods sold Garcon Company Pepper Company