The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Garcon Company $ 13,400 Pepper Company $ 17,500 18,100 21,450 7,200 10,500 35,000 22,300 Direct labor 23,600 39,800 Finished goods inventory, ending 19,850 13,600 Work in process inventory, ending 26,800 21,600 Raw materials inventory, ending 6,000 8,400 Factory utilities 10,200 16,000 General and administrative expenses 28,500 50,500 Indirect labor 13,050 11,420 Repairs-Factory equipment 6,980 1,550 Raw materials purchases 41,500 53,000 Selling expenses 58,000 49,000 Sales 276,750 390,970 Cash Accounts receivable, net 26,000 14,400 18,700 22,950 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory, beginning $ 13,400 17,500 Add: Cost of goods manufactured Goods available for sale