Use the following information for the Exercises below. [The following information applies to the questions displayed below.] The following data is provided for Garcon Company and Pepper Company. Garcon Company Pepper Company Beginning finished goods inventory $ 14,700 $ 17,050 Beginning work in process inventory 15,300 21,300 Beginning raw materials inventory 10,000 11,250 Rental cost on factory equipment 31,250 25,600 Direct labor 19,400 43,800 Ending finished goods inventory 17,900 14,300 Ending work in process inventory 23,800 18,400 Ending raw materials inventory 5,800 7,800 Factory utilities 13,350 17,750 Factory supplies used 12,400 4,900 General and administrative expenses 26,500 45,000 Indirect labor 1,600 7,840 RepairsFactory equipment 5,420 1,650 Raw materials purchases 44,000 53,000 Selling expenses 56,000 56,800 Sales 246,030 295,010 Cash 31,000 18,200 Factory equipment, net 227,500 172,825 Accounts receivable, net 15,400 20,950 Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2 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.