The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended 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.

\begin{tabular}{lrr} & \begin{tabular}{c} Garcon \\ Company \end{tabular} & \begin{tabular}{c} Pepper \\ Company \end{tabular} \\ Finished goods inventory, beginning & $14,500 & $17,950 \\ Work in process inventory, beginning & 16,600 & 23,250 \\ Raw materials inventory, beginning & 8,200 & 12,750 \\ Rental cost on factory equipment & 28,000 & 25,750 \\ Direct labor & 22,600 & 39,000 \\ Finished goods inventory, ending & 18,500 & 14,000 \\ Work in process inventory, ending & 23,500 & 17,800 \\ Raw materials inventory, ending & 5,500 & 9,000 \\ Factory utilities & 14,100 & 16,750 \\ General and administrative expenses & 33,500 & 45,000 \\ Indirect labor & 15,000 & 11,800 \\ Repairs-Factory equipment & 7,460 & 2,950 \\ Raw materials purchases & 48,000 & 69,000 \\ Selling expenses & 57,600 & 50,800 \\ Sales & 294,390 & 383,090 \\ Cash & 30,000 & 22,700 \\ Accounts receivable, net & 16,000 & 22,950 \end{tabular} Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31 . Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31