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 Finished goods inventory, ending Work in process inventory, ending. Garcon Company $ 13,600 18,400 Pepper Company $ 17,050 19,800 9,400 10,350 32,500 24,700 24,400 45,000 19,550 15,300 27,700 17,200 Raw materials inventory, ending Factory utilities 7,400 8,800 14,400 14,750 General and administrative expenses 31,500 53,000 Indirect labor 13,400 14,020 Repairs-Factory equipment 4,820 3,200 Raw materials purchases 34,500 69,000 Selling expenses 59,200 47,500 Sales 270,570 395,360 Cash 25,000 22,200 Accounts receivable, net 17,000 23,200 Exercise 14-7 (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.