The following data is provided for Garcon Company and Pepper Company for the year ended December 31.

	Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 12,200	$ 16,450
Work in process inventory, beginning	17,700	22,950
Raw materials inventory, beginning	10,000	14,100
Rental cost on factory equipment	33,250	22,300
Direct labor	20,400	38,200
Finished goods inventory, ending	21,800	13,200
Work in process inventory, ending	27,700	17,200
Raw materials inventory, ending	7,300	9,200
Factory utilities	12,150	13,000
General and administrative expenses	25,500	57,500
Indirect labor	12,350	15,620
RepairsFactory equipment	6,260	3,550
Raw materials purchases	41,500	65,500
Selling expenses	57,200	48,700
Sales	282,870	383,710
Cash	27,000	17,700
Accounts receivable, net	16,000	23,200

1.Complete the table to find thecost 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