The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 14,200 16,200 7,100 30,750 23,600 19,700 22,300 7,500 10,500 11,800 27,000 1,700 5,540 36,500 59,600 238,530 30,000 267,500 13,400 Pepper Company $ 17,500 20, 250 9,150 23,950 42,200 13,800 21,800 10,000 14,250 4,800 57,500 7,840 3,350 53,000 53,200 317,510 17,700 175, 825 23,950 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 Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon December 31, 2019. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold