The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Garcon Company $ 12,300 15,900 Pepper Company $ 19,300 23,550 14,700 9,900 28,000 26,800 24,200 43,000 Ending finished goods inventory 20,150 16,600 Ending work in process inventory 26,800 17,200 Ending raw materials inventory 5,700 8,200 Factory utilities 10,650 13,000 Factory supplies used 10,000 4,700 General and administrative expenses 28,000 58,000 Indirect labor 1,900 9,580 Repairs-Factory equipment 7,340 2,750 Raw materials purchases 36,000 64,500 Selling expenses 59,200 57,400 Sales 223,530 335,010 Cash 34,000 24,700 Factory equipment, net 232,500 Accounts receivable, net 16,600 157,825 22,700 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017. Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Garcon Company Pepper Company