[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 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 Gene Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 12,800 18,200 11,400 28,000 20,400 21,350 25,900 6,000 13, 050 9,700 29,000 2,500 7,460 35,000 56,400 225,030 20,000 222,500 16,400 Pepper Company 17,500 22,650 10,050 23,050 37,800 16,500 18,200 10,000 16,500 3,600 47,000 8,920 3,450 66,000 47,500 345,010 16,200 118,825 24,700 ral and administrative expenses 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, 2017 2. Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31, 2017