The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 12,400 Pepper Company $ 18,850 23,550 Finished goods inventory, beginning i Work in process inventory, beginning. Raw materials inventory, beginning Rental cost on factory equipment Direct labor 17,200 7,700 13,050 34,250 23,050 23,200 35,000 20,000 16,400 23,800 Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities. 19,800 5,500 8,800 13,050 12,000 32,500 General and administrative expenses Indirect labor 57,000 14,350 13,560 4,820 3,650 Repairs-Factory equipment Raw materials purchases 41,500 67,000 53,600 48,400 Selling expenses Sales 285,420 384,670 Cash 20,000 19,200 Accounts receivable, net 13,800 22,700 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