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 $ 12,100 18,300 Pepper Company $ 16,300 22,200 14,250 8,400 34,500 23,950 23,800 39,400 Finished goods inventory, ending 17,900 15,600 Work in process inventory, ending 27,100 21,800 Raw materials inventory, ending 5,400 8,000 Factory utilities 10,500 12,250 General and administrative expenses 31,000 47,500 Indirect labor 10,900 15,060 Repairs-Factory equipment 5,300 1,650 Raw materials purchases 48,000 53,000 Selling expenses 58,000 59,200 Sales 290,610 394,820 Cash 23,000 18,200 Accounts receivable, net 14,800 24,450 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,