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 Direct labor Garcon Company $ 14,700 Pepper Company $ 17,050 16,700 22,650 10,200 14,250 32,500 23,800 21,800 39,000 Finished goods inventory, ending 21,500 15,200 Work in process inventory, ending 23,500 18,800 Raw materials inventory, ending 7,700 9,200 Factory utilities 9,750 14,250 General and administrative expenses 25,000 53,000 Indirect labor 9,750 14,280 Repairs-Factory equipment 5,420 3,500 Raw materials purchases 47,500 55,000 Selling expenses 64,400 53,800 Sales: 276,990 399,250 Cash. Accounts receivable, net 22,000 15,000 18,700 21,450 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.