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 Finished goods inventory, ending Garcon Company $ 12,300 Pepper Company $ 18,550 15,500 22,200 11,900 13,950 32,000 25,300 23,200 35,400 18,650 16,200 Work in process inventory, ending 23,800 17,000 Raw materials inventory, ending i 5,600 9,000 Factory utilities 12,600 17,750 General and administrative expenses 31,000 51,000 Indirect labor 15,250 12,120 Repairs Factory equipment 7,340 1,700 Raw materials purchases 36,000 59,000 Selling expenses 54,800 59,800 Sales 286,470 395,9101 Cash 28,000 17,200 Accounts receivable, net 17,000 20,700 Exercise 1-7 (Algo) Computing cost of goods manufactured and cost of goods sold LO P1, P2 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