The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory, beginning $ 13,600 $ 16,150 Work in process inventory, beginning 16,700 20,100 Raw materials inventory, beginning 10,000 10,050 Rental cost on factory equipment 30,250 25,450 Direct labor 22,000 37,800 Finished goods inventory, ending 19,100 16,800 Work in process inventory, ending 24,700 19,400 Raw materials inventory, ending 7,600 9,000 Factory utilities 9,000 12,750 General and administrative expenses 22,000 57,500 Indirect labor 13,750 15,140 RepairsFactory equipment 6,980 1,850 Raw materials purchases 47,000 55,000 Selling expenses 62,800 46,600 Sales 279,690 388,020 Cash 22,000 18,700 Accounts receivable, net 15,400 20,950 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.