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 $ 15,000 16,300 Pepper Company $ 19,600 19,650 9,800 12,000 34,750 22,150 24,000 41,400 Finished goods inventory, ending 18,350 16,200 Work in process inventory, ending 27,700 21,200 Raw materials inventory, ending 5,500 9,200 Factory utilities 13,650 16,000 General and administrative expenses 33,000 56,000 Indirect labor 14,600 13,160 Repairs-Factory equipment 7,580 3,858 Raw materials purchases 39,000 54,500 Selling expenses 64,000 59,500 Sales 270,600 381,260 Cash 34,000 13,800 17,200 24,700 Accounts receivable, net 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. Direct materials Garcon Company Pepper Company Raw materials available for use 0 Direct materials used 0 0