he following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company Pepper Company Finished goods inventory, beginning $ 12,200 $ 17,500 Work in process inventory, beginning 17,500 23,400 Raw materials inventory, beginning 9,900 12,450 Rental cost on factory equipment 32,250 23,500 Direct labor 24,600 41,400 Finished goods inventory, ending 18,500 13,700 Work in process inventory, ending 23,200 20,400 Raw materials inventory, ending 6,000 7,400 Factory utilities 11,700 14,250 General and administrative expenses 23,500 56,000 Indirect labor 12,950 11,400 RepairsFactory equipment 4,940 1,850 Raw materials purchases 48,000 60,000 Selling expenses 53,200 46,600 Sales 285,450 378,980 Cash 33,000 22,700 Accounts r