The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Complete the table to find the cost of goods manufactured for both Garcon Compa Complete the table to calculate the cost of goods sold for both Garc December 31 . \begin{tabular}{|l|l|l|} \hline Direct materials & \begin{tabular}{c} Garcon \\ Company \end{tabular} & \begin{tabular}{c} Pepper \\ Company \end{tabular} \\ \hline & & \\ \hline Raw materials available for use & & \\ \hline & & \\ \hline Direct materials used & & \\ \hline Factory overhead & & \\ \hline Accounts receivable, net & & \\ \hline Cash & & \\ \hline Direct labor & & \\ \hline Factory utilities & & \\ \hline Finished goods inventory, beginning & & \\ \hline Finished goods inventory, ending & & \\ \hline Cost of goods manufactured & & \\ \hline \end{tabular} Complete the table to find the cost of goods manufactured for both Garcon Compar December 31