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 $ 14,800 Pepper Company $ 19,000 16,900 21,300 11,400 12,600 33,500 25,150 21,800 38,600 Finished goods inventory, ending 20,300 14,300 Work in process inventory, ending 22,600 18,400 Raw materials inventory, ending 6,600 8,000 Factory utilities 14,550 12,250 General and administrative expenses 30,500 56,500 Indirect labor 13,950 14,540 Repairs-Factory equipment 5,300 Raw materials purchases 3,500 44,000 54,000 Selling expenses 62,000 Sales 58,900 275,430 Cash 381,400 23,000 Accounts receivable, net 22,200 13,400 23,950 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31.