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 $ 14,600 17,200 Pepper Company $ 16,450 23,700 7,300 9,600 28,500 22,150 22,200 38,200 Finished goods inventory, ending 20,000 14,700 Work in process inventory, ending 25,300 21,000 Raw materials inventory, ending 6,600 8,800 Factory utilities 10,050 16,750 General and administrative expenses 33,000 49,500 Indirect labor 10,700 13,780 Repairs-Factory equipment 6,620 3,250 Raw materials purchases 33,500 62,000 Selling expenses 52,400 50,800 Sales 291,870 389,240 Cash 22,000 17,200 Accounts receivable, net 16,200 20,450 5 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Direct materials Raw materials inventory, beginning $ 7,300 $ 9,600 Add: Raw materials purchases 33,500 62,000 Raw materials available for use 40.800 71.600