Beginning finished goods inventory $14,700 $19,450 Beginning work in process inventory 16,800 20,100 Beginning raw materials inventory 11,900 11,250 Rental cost on factory equipment 32,000 25,300 Direct labor 22,000 41,800 Ending finished goods inventory 17,750 15,100 Ending work in process inventory 23,500 16,000 Ending raw materials inventory 5,400 9,600 Factory utilities 11,400 13,000 Factory supplies used 12,100 4,500 General and administrative expenses 32,000 46,500 Indirect labor 2,200 9,220 RepairsFactory equipment 4,940 3,450 Raw materials purchases 36,000 54,500 Selling expenses 60,000 48,700 Sales 237,030 340,010 Cash 31,000 24,200 Factory equipment, net 237,500 118,825 Accounts receivable, net 13,600 24,700

Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.j The following data is provided for Garcon Company and Pepper Company 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 14,700 16,800 11,900 32,000 22,000 17,750 23,500 5,400 11,400 12,100 32,000 2,200 4,940 36,000 60,000 237,030 31,000 237,500 13,600 Pepper Company $ 19,450 20,100 11,250 25,300 41,800 15,100 16,000 9,600 13,000 4,500 46,500 9,220 3,450 54,500 48,700 340,010 24,200 118,825 24,700