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 raw materials inventory Factory utilities Factory supplies used (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 12,000 14,500 7,250 27,000 19,000 17,650 22,000 5,300 9,000 8,200 21,000 1,250 4,780 33,000 50,000 195,030 20,000 212,500 13,200 Pepper Company $ 16,450 19,950 | 9,000 22,750 35,000 13,300 |16,000 7,200 |12,000 3,200 43,000 7,660 | 1,500 52,000 |46,000 290,010 |15,700 115,825 19,450 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 $ CA 9,000 Direct materials Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment 7,250 33,000 40,250 5,300 34,950 19,000 52,000 61,000 7,200 53,800 35,000 27,000 9,000 8,200 1,250 4,780 22,750 12,000 3,200 7,660 1,500 47,110 135,910 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending work in process inventory Cost of goods manufactured 50,230 104,180 14,500 118,680 22,000 96,680 19,950 155,860 16,000 139,860 $ $ 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 Direct labor Cost of goods available for sale Cost of goods sold $ 0 $ 0