The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, Garcon Company Company $ Pepper beginning 13,300 18,550 Work in process inventory, 15,700 19,500 beginning Raw materials inventory, beginning 11,700 12,000 Rental cost on factory equipment 27,750 25,750 Direct labor 21,800 38,600 Finished goods inventory, ending 21,950 13,600 Work in process inventory, 25,600 19,200 ending Raw materials inventory, ending 7,100 8,600 Factory utilities 13,800 14,750 General and administrative 27,500 43,500 expenses Sales Cash Indirect labor Raw materials purchases Selling expenses Accounts receivable, net 15,700 13,920 Repairs-Factory equipment 6,380 3,300 40,000 55,500 53,600 57,400 284,550 379,100 26,000 17,700 14,400 21,950 Exercise 18-7 (Algo) Computing cost of goods manufactured and cost of goods sold LO P1, P2 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.