[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 CompanyPepper CompanyFinished goods inventory, beginning$ 12,200$ 17,050Work in process inventory, beginning18,20020,700Raw materials inventory, beginning10,60012,000Rental cost on factory equipment31,75026,800Direct labor23,40036,600Finished goods inventory, ending18,20014,400Work in process inventory, ending26,20019,200Raw materials inventory, ending5,7009,000Factory utilities9,60017,000General and administrative expenses27,50052,000Indirect labor13,20015,440RepairsFactory equipment6,7403,350Raw materials purchases48,00057,500Selling expenses54,40057,100Sales274,950380,970Cash25,00021,200Accounts receivable, net13,20022,950

1.Complete the table to find thecost 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.