Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inwentory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs --Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment net Accounts receivable.net Garcon Company $ 12,000 17.000 7.500 32,000 15.000 15.500 24,000 10,400 10.000 8,500 23.000 1.250 4780 37,000 50,000 195,030 20.000 212,500 13.200 Pepper Company 5 22.000 24.500 9,000 30.000 42.000 15.500 16.000 9.900 14.000 2.800 52.000 7,660 1500 40.000 46,000 290,010 15.700 115.825 19.450 2.40 points 1. Complete the below table to calculate the cost of goods manufactured for both Garcon Company and Pepper Company Garcon Company Pepper Company Direct materials Raw materiais available for use 0 0 Direct materials used 0 0 Factory overhead 0 Total factory overhead Total manufacturing costs Total cost of work in process 0 0 Cost of goods manufactured $ 0 $ O 2. Complete the below table to calculate the cost of goods sold for both Garcon Company and Pepper Company. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold $ 0 $