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 FAV materials inventory Factory utilities Factory supplies used indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materiale purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company 14,200 15,100 8.000 35,000 20,200 17.450 26.500 7.000 10,500 10,900 32.500 1.850 6,860 37,000 52.400 202.530 30.000 287.500 15,000 Pepper Company $ 19,300 23,400 12.600 26,650 42.600 15,800 18.000 9.800 14.000 3.300 43.500 3.520 3.750 58.500 50.800 312.510 24,700 154,825 21.450 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019. Garcon Company Pepper Company materials available for use Direct materials used Factory overhead 0 0 Total factory overhead Total manufacturing costs Total cost of work in process 0 0 Cost of goods manufactured SOS 0 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019. Garcon Company Pepper Company Cost of goods available for sale