(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. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 12, eee 14,500 7,250 27,600 19,000 17,650 22, eee 5,300 9, eee 21,000 9,450 4,780 33, eee 50,000 195,30 20,000 13, 200 Pepper Company $ 16,450 19,950 9,000 22,750 35, eee 13, 30e 16,000 7,200 12, eee 43, eee 10,860 1, see 52,800 46,800 299,010 15,700 19,450 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