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 $ 12,500 Pepper Company $ 19,750 14,900 22,200 11,400. 12,450 33,000 26,050 23,600 40,200 Finished goods inventory, ending 18,350 16,200 Work in process inventory, ending 23,800 17,400 Raw materials inventory, ending 8,000 8,800 Factory utilities 9,900 12,000 General and administrative expenses 34,500 46,500 Indirect labor 13,100 12,180 Repairs-Factory equipment 7,100 2,350 Raw materials purchases 35,000 65,000 Selling expenses 62,400 52,000 Sales 281,340 370,510 Cash 32,000 19,200 Accounts receivable, net 14,600 23,950 Exercise 14-7 (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.