The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor $ 13,700 $ 16,750 18,200 21,900 10,500 14,400 31,250 23,650 19,000 40,600 Finished goods inventory, ending 20,450 14,200 Work in process inventory, ending 25,300 21,200 Raw materials inventory, ending Factory utilities 7,600 7,600 11,400 15,250 General and administrative expenses 24,000 54,000 Indirect labor 12,700 13,520 Repairs-Factory equipment 6,380 3,600 Raw materials purchases 40,000 57,000 Selling expenses 63,600 48,400 Sales 286,530 382,650 Cash 26,000 16,700 Accounts receivable, net 16,400 23,700 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.