The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 12,700 Pepper Company Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor $ 19,000 16,700 20,100 11,900 12,450 34,500 26,200 19,000 39,800 Finished goods inventory, ending 21,500 15,800 Work in process inventory, ending 26,800 20,400 Raw materials inventory, ending 6,100 9,200 Factory utilities 12,300 15,000 General and administrative expenses 24,000 43,500 Indirect labor 13,200 12,740 Repairs-Factory equipment 7,580 3,050 Raw materials purchases 43,500 55,000 Selling expenses Sales 57,200 48,400 278,610 379,380 Cash Accounts receivable, net 30,000 13,600 21,700 21,700 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.