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 Company $ 13,600 15,500 Pepper Company $ 17,350 Garcon 22,650 8,600 14,850 29,750 22,300 21,200 43,000 Finished goods inventory, ending 19,850 15,400 Work in process inventory, ending 27,400 19,200 Raw materials inventory, ending 5,600 9,200 Factory utilities 9,750 17,750 General and administrative expenses 25,500 47,500 Indirect labor 16,050 14,520 Repairs-Factory equipment 5,420 2,250 Raw materials purchases 40,500 59,000 Selling expenses 55,600 46,600 Sales 276,630 373,700 Cash Accounts receivable, net 24,000 14,200 15,700 21,950 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. 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 $ 8,600 $ 14,850 Add: Raw materials purchases 40,500 59,000 Raw materials available for use 49,100 73,850 Less: Raw materials inventory, ending 5,600 9,200 Direct materials used 43,500 64,650 Direct labor 21,200 43,000 Factory overhead Rental cost on factory equipment 29,750 22,300 Factory utilities 9,750 17,750 Indirect labor 16,050 14,520 Repairs-Factory equipment 5,420 2,250 Total factory overhead 60,970 56,820 Total manufacturing costs Less: Work in process inventory, ending Total cost of work in process 0 0 Cost of goods manufactured $ 0 $ 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. Garcon Company Pepper Company Finished goods inventory, beginning $ 13,600 17,350 Add: Cost of goods manufactured Goods available for sale Less: Finished goods inventory, ending Cost of goods sold $ 0 $ 0