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 $ 13,800 15,300 7,800 34,250 24,400 17,450 24,700 7,700 10,050 9,700 33,000 1,500 5,420 43,000 61,200 219,030 27,000 222,500 15, 200 Pepper Company $ 16,150 19,950 10,200 22,000 38,200 14,200 21,800 9,400 16,750 5,400 56,500 7,780 2,350 62,000 55,300 300,010 19,700 160, 825 20,200 Complete mne table to und the cost on yoous manuiaclured for bol Garcon company and pepper company ior the year endeu December 31, 2019. Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured 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 Cost of goods available for sale Cost of goods sold $ 0 $ 0