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 Garcon Company $ 12,300 Pepper Company $ 16,900 16,500 23,700 11,000 12,450 33,000 26,050 21,200 43,800 Finished goods inventory, ending 20,000 14,900 Work in process inventory, ending 23,800 20,000 Raw materials inventory, ending 7,700 8,000 Factory utilities 9,450 15,750 General and administrative expenses 33,500 48,500 Indirect labor 15,550 14,580 Repairs-Factory equipment 5,660 2,150 Raw materials purchases 38,500 61,500 Selling expenses Sales 59,600 47,800 272,940 391,800 Cash Accounts receivable, net 32,000 16,200 23,200 20,200 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 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 Add: Raw materials purchases Raw materials available for use 0 0 Less: Raw materials inventory, ending Direct materials used 0 0 Factory overhead Rental cost on factory equipment Factory utilities Direct labor Repairs-Factory equipment Total factory overhead Total manufacturing costs 0