The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Pinished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending. Work in process inventory, ending Garcon Company $ 13,900 15,300 Pepper Company $ 19,600 23,700 9,900 9,450 27,500 24,850 19,800 44,600 18,500 14,500 23,200 20,800 Raw materials inventory, ending Factory utilities 6,400 8,600 12,000 17,500 General and administrative expenses 27,500 44,500 Indirect labor 14,950 15,780 Repairs-Factory equipment 5,060 3,100 Raw materials purchases 35,000 52,500 Selling expenses. 58,800 57,700 Sales 273,090 399,640 Cash Accounts receivable, net 26,000 15,800 21,700 23,450 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 calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Goods available for sale Cost of goods sold Garcon Company Pepper Company $ 0 $ 0