Garcon Company	Pepper Company
Finished goods inventory, beginning	$ 15,000
Work in process inventory, beginning	16,600
Raw materials inventory, beginning	9,300
Rental cost on factory equipment	34,750
Direct labor	22,200
Finished goods inventory, ending	20,600
Work in process inventory, ending	24,400
Raw materials inventory, ending	7,400
Factory utilities	14,100
General and administrative expenses	23,500
Indirect labor	15,350
RepairsFactory equipment	6,260
Raw materials purchases	43,000
Selling expenses	55,200
Sales	279,630
Cash	33,000
Accounts receivable, net	16,000

Prepare the income statement for Garcon Company. Predare the income statement for Peoder Combanv. Prepare the income statement for Garcon Company. Predare the income statement for Peoder Combanv