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 Raw materials inventory, ending Factory utilities General and administrative expenses. Indirect labor Repairs-Factory equipment Raw materials purchases i Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 12,300 18,700 8,200 34,000 19,400 21,200 22,600 6,200 9,150 34,500 10,150 5,420 38,500 64,400 294,930 23,000 14,400 Pepper Company $ 17,800 20,100 14,550 26,500 44,200 13,400 17,200 9,400 14,500 50,000 12,740 1,950 58,500 53,200 387,800 21,200 24,450 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Add: Cost of goods manufactured Goods available for sale Less: Finished goods inventory, ending Cost of goods sold Garcon Company $ 12,300 S Pepper Company 0 $ 17,800 0