[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 Company Pepper CompanyFinished goods inventory, beginning $ 12,100 $ 19,300Work in process inventory, beginning 17,300 23,700Raw materials inventory, beginning 9,300 12,750Rental cost on factory equipment 32,250 26,200Direct labor 22,000 39,800Finished goods inventory, ending 20,450 13,300Work in process inventory, ending 23,200 18,600Raw materials inventory, ending 5,400 9,800Factory utilities 11,400 16,250General and administrative expenses 34,500 43,500Indirect labor 9,800 14,680RepairsFactory equipment 6,260 3,100Raw materials purchases 45,000 58,000Selling expenses 52,400 59,200Sales 287,520 375,370Cash 34,000 15,700Accounts receivable, net 15,600 21,950Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31.Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the year ended December 31.