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 Work in process inventory, ending Garcon Company $12,200 Pepper Company $ 16,150 16,500 23,250 7,800 11,700 32,750 24,100 21,600 42,600 19,250 14,400 25,600 20,800 Raw materials inventory, ending 6,800 8,200 Factory utilities 11,100 13,750 General and administrative expenses 28,500 44,500 Indirect labor 14,300 13,640 Repairs-Factory equipment 4,700 3,500 Raw materials purchases 36,500 63,000 Selling expenses 50,800 Sales 47,200 290,070 370,460 Cash 25,000 Accounts receivable, net 20,200 16,800 20,200 Exercise 18-7 (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