The following data is provided for Garcon Company and Pepper Company. Garcon Company Pepper Company Beginning finished goods inventory $ 12,200 $ 17,500 Beginning work in process inventory 15,100 22,800 Beginning raw materials inventory (direct materials) 11,100 14,550 Rental cost on factory equipment 31,000 23,200 Direct labor 24,000 38,200 Ending finished goods inventory 17,300 15,800 Ending work in process inventory 24,100 18,600 Ending raw materials inventory 6,700 9,000 Factory utilities 13,200 14,000 Factory supplies used (indirect materials) 8,500 5,500 General and administrative expenses 30,000 53,500 Indirect labor 1,550 8,020 RepairsFactory equipment 6,020 2,400 Raw materials purchases 40,000 63,500 Selling expenses 55,200 58,000 Sales 225,030 305,010 Cash 32,000 22,700 Factory equipment, net 227,500 127,825 Accounts receivable, net 15,600 20,950

1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019.

2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019.