Garcon Company Pepper Company Finished goods inventory, beginning $12,000 $16,450 Work in process inventory, beginning 14,500 19,950 Raw materials inventory, beginning 7,250 9,000 Rental cost on factory equipment 27,000 22,750 Direct labor 19,000 35,000 Finished goods inventory, ending 17,650 13,300 Work in process inventory, ending 22,000 16,000 Raw materials inventory, ending 5,300 7,200 Factory utilities 9,000 12,000 General and administrative expenses 21,000 43,000 Indirect labor 9,450 10,860 RepairsFactory equipment 4,780 1,500 Raw materials purchases 33,000 52,000 Selling expenses 50,000 46,000 Sales 195,030 290,010 Cash 20,000 15,70