Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory 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 $ 14,500 17,200 9,300 31,500 19,800 21,650 22,600 7,000 13,050 9,400 31,500 2,300 5,660 39,000 62,000 216,030 26,000 232,500 15,400 Pepper Company $ 16,300 21,600 11,850 25,150 36,200 15,900 19,600 8,400 12,000 3,400 43,000 7,780 2,400 60,500 51,100 320,010 23,700 154,825 22,700 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