[The following information applies to the questions displayed below) The following data is provided for Garcon Company and Pepper Company Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs-Pactory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 13,600 18,400 7,700 28,000 21,800 21,800 26,500 6,700 12,000 10,600 29,500 2,200 6,620 47,500 53,200 201,030 24,000 262,500 13,200 Pepper Company $ 17,500 23,550 9,000 23,800 43,000 16,600 19,600 7,200 15,000 3,900 58,500 9,160 1,800 57.000 51,400 297,510 17,200 169,825 22,950 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2019 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2019 December 31, 019. Garcon Company Pepper Company 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