The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor $ 14,800 $ 18,400 16,100 22,200 8,800 15,000 33,000 26,800 21,600 36,200 Finished goods inventory, ending 18,350 14,800 Work in process inventory, ending 25,300 16,200 Raw materials inventory, ending 6,300 7,800 Factory utilities 10,650 12,750 General and administrative expenses 25,500 57,000 Indirect labor 15,550 12,160 Repairs-Factory equipment 7,340 2,700 Raw materials purchases 46,500 52,000 Selling expenses 50,400 48,400 Sales 273,540 381,610 Cash 33,000 23,200 Accounts receivable, net 16,600 20,950 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.