The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory 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 General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 14,900 16,300 11,200 32,750 20.000 17,600 22,600 7,700 10,650 13,000 23,000 1,600 6,860 33,500 64,000 243,030 29,000 267,500 15,800 Pepper Company $ 16,150 20,700 10,650 25,600 37,000 13,300 17,200 8,200 12,000 4,000 44,000 8,920 2,200 57,500 49,600 330, 010 15,700 118,825 23,950 Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for December 31, 2017 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the December 31, 2017 MacBook Air