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 Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Pactory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable net Garcon Company $ 12,400 17,700 10, 800 28,250 21,600 18,050 26,200 6, 600 11,550 13,600 32,500 2,300 6,980 35,000 59,200 238,530 34,000 227,500 15,200 Pepper Company $ 18,850 19,650 14,850 24, 100 44,600 16,300 18,000 8,600 17,000 4,500 48,000 9,520 2, 850 68,500 58,000 322, 510 17700 148825 24,700 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Compa