Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) 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 (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 13,400 16,000 7,700 32,250 23,600 20,900 26, 200 5,500 10,500 9,700 28,500 2,100 4,700 38,500 50,400 222,030 24,000 267,500 15,400 Pepper Company $ 19,900 22,200 11,850 | 23,800 37,800 16,400 21,200 | 8,000 17,250 | 3,500 46,000 8,800 3,300 | 59,000 56,800 300,010 19,200 | 169,825 21,950 Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for ti ended December 31, 2019. Garcon Company Pepper Company Direct materials 0 0 0 0 Beginning raw materials inventory Add: Raw materials purchases Raw materials available for use Less: Ending raw materials inventory Direct materials used Direct labor Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment 0 0 Total factory overhead Total manufacturing costs Add: Beginning work in process inventory Total cost of work in process Less: Ending work in process inventory Cost of goods manufactured 0 0 $ 0 $ 0 Complete the table to calculate the cost of goods sold for both Garcon Company and Pepper Company for the yeai December 31, 2019. Garcon Company Pepper Company Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 0 $ 0