(ne ronowing information applies to the questions displayed below. The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Garcon Company $ 12,700 Pepper Company $ 17,650 14,900 20,550 11,000 13,950 32,000 25,000 19,600 44,600 Finished goods inventory, ending 20,000 16,200 Work in process inventory, ending 22,300 20,600 Raw materials inventory, ending 7,300 8,800 Factory utilities 11,100. 12,500 General and administrative expenses 23,500. 54,500 Indirect labor 13,200 12,760 Repairs-Factory equipment 4,940 2,750 Raw materials purchases 33,500 57,500 Selling expenses 58,400 52,900 Sales Cash Accounts receivable, net 286,950 392,210 27,000 18,700 15,000 20,700