The following data is provided for Garcon Company and Pepper Company for the year ended December $31.$Finished goods inventory, beginningWork in process inventory, beginningRaw materials inventory, beginningRental cost on factory equipmentDirect laborGarcon Company$ $12,00015,600$Pepper Company$ $18,25020,4009,3008,10030,25022,45019,80038,600$Finished goods inventory, ending$21,50014,200$Work in process inventory, ending$26,80020,000$Raw materials inventory, ending$5,8009,600$Factory utilities$9,75012,750$General and administrative expenses$23,50050,500$Indirect labor$14,40011,160$Repairs$-$Factory equipment$6,7403,900$Raw materials purchases$35,00053,500$Selling expenses$58,00053,500$Sales$270,690384,120$Cash$34,00022,200$Account$1.$ Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the yearended 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 $31.$s receivable, net$13,40022,450$