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 Garcon Company $ 12,500 Pepper Company $ 18,100 15,600 23,400 7,000 11,250 28,500 26,800 Direct labor 20,200 40,200 Finished goods inventory, ending 21,050 15,400 Work in process inventory, ending 27,700 20,600 Raw materials inventory, ending 6,400 8,800 Factory utilities 13,050 17,500 General and administrative expenses 26,000 50,000 Indirect labor 10,950 14,980 Repairs-Factory equipment 7,460 1,900 Raw materials purchases 40,000 53,000 Selling expenses 59,200 49,000 Sales 282,360 370,680 Cash 24,000 24,200 Accounts receivable, net 16,600 21,950 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for he 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.