Required information (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 i Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, anding Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 12,500 17,200 10,600 30,000 20,400 20,600 27,400 6,200 11,400 21,000 12,100 7,820 41,000 55,600 295,890 31,000 14,000 Pepper Company $ 19,100 22,500, 15,000 24,400 37,000 15,400 19,200 7,600 12,250 48,000 11,820 1,500 $7,500 48,400 383,780 16,200 22,450 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 December 31.