The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Garcon Company $ 13,900 Pepper Company $ 18,250 16,000 20,550 10,100 14,100 34,250 26,500 Direct labor 24,600 38,600 Ending Finished goods inventory 21,350 16,300 Ending work in process inventory 26,200 20,600 Ending raw materials inventory 5,500 9,600) Factory utilities 10,500 16,500 Factory supplies used (indirect materials) 13,600 6,000 General and administrative expenses 22,500 45,500 Indirect labor 2,500 7,840 Repairs-Factory equipment 5,900 3,450 Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net 36,500 60,500 58,400) 54,700 216,030 312,510 33,000 21,200 262,500 13,800 124,825 22,700 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.