The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 14,100 Pepper Company $ 17,350 19,650 Finished goods inventory, beginning Work in process inventory, beginning. Raw materials inventory, beginning Rental cost on factory equipment Direct labor 18,900 11,200 11,550 33,500 25,300 24,400 38,200 Finished goods inventory, ending 18,800 15,900 Work in process inventory, ending 22,600 19,400 Raw materials inventory, ending Factory utilities 7,600 7,800 14,700 12,750 General and administrative expenses 25,000 53,500 Indirect labor 10,950. 12,400 Repairs-Factory equipment 6,980 2,700 Raw materials purchases 46,000 67,000 Selling expenses Sales Cash Accounts receivable, net 54,400 55,900 278,040 370,520 32,000 19,700 14,800 24,200 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 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. Garcon Company Pepper Company Direct materials Raw materials inventory, beginning $ 11,200 $ 11,550 Add: Raw materials purchases 46,000 67,000 Raw materials available for use 57.200 78,550 Less: Raw materials inventory, ending 7,600 7,800 Direct materials used 49,600 70,750 Direct labor 24,400 38.200 Factory overhead Rental cost on factory equipment 33,500 25,300 Factory utilities 14,700 12,750 Indirect labor 10,950 12,400 Repairs-Factory equipment 6,980 2.700