[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-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 12, 200 15,700 7,600 30,000 24,800 18, 350 25,000 5,500 14,400 12,400 28,500 1,700 5,540 44,500 55, 200 216,030 21,000 232,500 14, 200 Pepper Company $ 19, 150 21,000 10,800 22,150 41,000 14,900 21,600 9,800 12,500 5,800 46,500 9,340 3,850 52,000 51,400 320, 010 18, 200 160, 825 24,450 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 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year en December 31, 2019. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold