[The following information applies to the questions displayed below.]

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	$ 12,800	$ 17,200
Work in process inventory, beginning	15,300	21,450
Raw materials inventory, beginning	7,500	12,450
Rental cost on factory equipment	27,250	22,450
Direct labor	22,600	43,000
Finished goods inventory, ending	17,600	17,000
Work in process inventory, ending	24,100	18,400
Raw materials inventory, ending	7,100	8,800
Factory utilities	14,100	12,750
General and administrative expenses	21,500	60,000
Indirect labor	12,800	13,400
RepairsFactory equipment	5,540	1,550
Raw materials purchases	44,500	58,000
Selling expenses	54,800	58,900
Sales	271,950	381,420
Cash	35,000	20,700
Accounts receivable, net	13,800	23,950

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.