[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 Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor $ 14,400 $18,850 18,600 23,250 10,800 14,850 33,500 26,050 23,400 41,400 Finished goods inventory, ending 18,650 15,900 Work in process inventory, ending 22,600 18,400 Raw materials inventory, ending Factory utilities 5,900 8,600 12,900 13,000 General and administrative expenses 23,500 59,000 Indirect labor 13,350 13,540 Repairs-Factory equipment 7,340 3,850 Raw materials purchases 38,500 68,000 Cash Selling expenses Sales Accounts receivable, net 53,600 47,500 281,610 373,530 32,000 14,200 16,200 21,200 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. Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Garcon Company Pepper Company 0 0 0 0 0 0 0 $ 0 $ 0 Required Y Required 2 > Required 1 Required 2 in the tabs below. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31. Goods available for sale Cost of goods sold Garcon Pepper Company Company $ 0 $ 0