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 $ 13,900 15,700 8,900 Pepper Company $ 16,000 22,800 9,900 32,500 26,350 20,800 35,400 17,600 15,100. 26,800 20,000 Raw materials inventory, ending Factory utilities 7,600 9,600 11,250 13,000 General and administrative expenses Indirect labor 34,000 43,000 12,500 12,900 Repairs-Factory equipment 6,140 2,150 Raw materials purchases 47,000 62,500 Selling expenses 61,200 49,000 Sales 289,290 398,170 Cash 33,000 18,200 14,600, 20,450 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.