The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

Garcon CompanyPepper CompanyFinished goods inventory, beginning$ 14,100$ 16,750Work in process inventory, beginning15,00021,750Raw materials inventory, beginning9,20012,750Rental cost on factory equipment32,75025,600Direct labor22,60043,000Finished goods inventory, ending21,35016,200Work in process inventory, ending22,30018,800Raw materials inventory, ending5,7007,800Factory utilities13,05016,500General and administrative expenses22,50058,500Indirect labor14,90012,360RepairsFactory equipment5,9001,650Raw materials purchases39,50070,000Selling expenses52,80054,700Sales272,100399,440Cash22,00020,200Accounts receivable, net15,00022,700

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.